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Sample records for accounts debts indebtedness

  1. Students' Concern about Indebtedness: A Rank Based Social Norms Account

    ERIC Educational Resources Information Center

    Aldrovandi, Silvio; Wood, Alex M.; Maltby, John; Brown, Gordon D. A.

    2015-01-01

    This paper describes a new model of students' concern about indebtedness within a rank-based social norms framework. Study 1 found that students hold highly variable beliefs about how much other students will owe at the end of their degree. Students' concern about their own anticipated debt--and their intention of taking on a part-time job during…

  2. Student Debt Levels Continue To Rise. Stafford Indebtedness: 1999 Update. New Agenda Series[TM], Volume 2, Number 3.

    ERIC Educational Resources Information Center

    Scherschel, Patricia M.

    A study of the rate of growth in Stafford student loan debt levels compiled average indebtedness figures for graduate students, undergraduate students, proprietary students, and students enrolled in community colleges and other 2- and 3-year institutions. The study also attempted to develop payment stress indicators by tracking payment status data…

  3. 18 CFR 367.1810 - Account 181, Unamortized debt expense.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1810 Account 181, Unamortized debt..., Unamortized debt expense. 367.1810 Section 367.1810 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  4. 26 CFR 1.108-8 - Indebtedness satisfied by partnership interest.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...: Example. (i) AB partnership has $1,000 of outstanding indebtedness owed to C. C agrees to transfer to AB partnership the $1,000 indebtedness in a debt-for-equity exchange for a debt-for-equity interest in AB... would receive with respect to that interest if, immediately after the debt-for-equity exchange,...

  5. 26 CFR 1.108-8 - Indebtedness satisfied by partnership interest.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...: Example. (i) AB partnership has $1,000 of outstanding indebtedness owed to C. C agrees to transfer to AB partnership the $1,000 indebtedness in a debt-for-equity exchange for a debt-for-equity interest in AB... would receive with respect to that interest if, immediately after the debt-for-equity exchange,...

  6. 26 CFR 1.108-8 - Indebtedness satisfied by partnership interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...: Example. (i) AB partnership has $1,000 of outstanding indebtedness owed to C. C agrees to transfer to AB partnership the $1,000 indebtedness in a debt-for-equity exchange for a debt-for-equity interest in AB... would receive with respect to that interest if, immediately after the debt-for-equity exchange,...

  7. FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

    PubMed

    Reinstein, A; Bayou, M E

    1994-10-01

    The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

  8. 18 CFR 367.2240 - Account 224, Other long-term debt.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2240 Account 224, Other long-term debt... covers items such as receivers' certificates, real estate mortgages executed or assumed, assessments...

  9. 18 CFR 367.2240 - Account 224, Other long-term debt.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2240 Account 224, Other long-term debt... covers items such as receivers' certificates, real estate mortgages executed or assumed, assessments...

  10. 18 CFR 367.2260 - Account 226, Unamortized discount on long-term debt-Debit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2260 Account... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  11. 18 CFR 367.2250 - Account 225, Unamortized premium on long-term debt.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2250 Account 225... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  12. Health effects of indebtedness: a systematic review

    PubMed Central

    2014-01-01

    Background In the aftermath of the global financial crisis, millions of households have been left with debts that they are unable to manage. Indebtedness may impair the wellbeing of those affected by it for years to come. This systematic review focuses on the long-term consequences of indebtedness on health. Methods The method used in the paper is a systematic review. First, bibliographic databases were searched for peer-reviewed articles. Second, the references and citations of the included articles were searched for additional articles. Results The results from our sample of 33 peer-reviewed studies demonstrate serious health effects related to indebtedness. Individuals with unmet loan payments had suicidal ideation and suffered from depression more often than those without such financial problems. Unpaid financial obligations were also related to poorer subjective health and health-related behaviour. Debt counselling and other programmes to mitigate debt-related stress are needed to alleviate the adverse effects of indebtedness on health. Conclusions The results demonstrate that indebtedness has serious effects on health. PMID:24885280

  13. 18 CFR 367.2260 - Account 226, Unamortized discount on long-term debt-Debit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 226, Unamortized discount on long-term debt-Debit. 367.2260 Section 367.2260 Conservation of Power and Water... to the issue or assumption of all types and classes of debt. (b) Amounts recorded in this...

  14. 78 FR 43796 - Indebtedness of Military Personnel

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-22

    ... Department of the Army 32 CFR Part 513 Indebtedness of Military Personnel AGENCY: Department of the Army, DoD. ACTION: Final rule; removal. SUMMARY: This action removes regulations concerning indebtedness of military.... Program responsibility has been transferred to the Defense Finance and Accounting Services (DFAS),...

  15. Messengers of Bad News or Bad Apples? Student Debt and College Accountability

    ERIC Educational Resources Information Center

    Darolia, Rajeev

    2015-01-01

    Student loan debt and defaults have been steadily rising, igniting public worry about the associated public and private risks. This has led to controversial regulatory attempts to curb defaults by holding colleges, particularly those in the for-profit sector, increasingly accountable for the student loan repayment behavior of their students. Such…

  16. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., the disposition or repayment is a recognition event effective immediately before the indebtedness is...-year promissory note in the face amount of $1,000. In 1996, A loans S $5,000 (Debt No. 2), which...

  17. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  18. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  19. Debt trajectories and mental health.

    PubMed

    Hojman, Daniel A; Miranda, Álvaro; Ruiz-Tagle, Jaime

    2016-10-01

    In the last few decades, there was a marked increase in consumer debt in the United States, Latin America and other emerging countries, spurring a debate about the real costs and benefits of household credit. Using a unique longitudinal dataset with detailed health and balance sheet information from a large sample of 10,900 Chilean households we study the relationship between debt trajectories in a three-year time window and mental health. We find that depressive symptoms are higher for those who have been persistently over-indebted, followed by those who transit from moderate to high debt levels. We also find that those who transition from over-indebtedness to moderate debt levels have no additional depressive symptoms compared to those with trajectories of moderate debt throughout (never over-indebted). This suggests that the debt-related contribution to depressive symptoms vanishes as debt levels fall. The association between debt and depressive symptoms seems to be driven by non-mortgage debt -primarily consumer credit- or late mortgage payments; secured debt (secured by collateral) per se is not associated with depressive symptoms. Policy interventions to reduce the negative association of over-indebtedness on mental health are discussed.

  20. Transparency and Accountability: What if the Federal Gainful Employment-Debt Measures Regulations Applied to Law Schools?

    ERIC Educational Resources Information Center

    Mattox, Kari Ann

    2013-01-01

    The purpose of this analysis is to compare current guidelines of the American Bar Association (ABA) for law schools to those of the U.S. Department of Education's Gainful Employment-Debt Measures regulations in order to assess their transparency and accountability. This analysis is relevant in a time of increasing tuition costs and record…

  1. 31 CFR 363.136 - Do zero-percent certificates of indebtedness pay interest?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT... interest rate, for zero-percent certificates of indebtedness by announcement at any time. The new rate... announcement. The Secretary's determination of the rate will be final....

  2. 26 CFR 1.6050P-1 - Information reporting for discharges of indebtedness by certain entities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... discharge debt; or (H) In the case of an entity described in section 6050P(c)(2)(A) through (C), the... (C) In no event will an identifiable event described in paragraph (b)(2)(i)(H) of this section occur... 6050P(c)(1)) that discharges an indebtedness of any person (within the meaning of section 7701(a)(1))...

  3. Medical student debt and major life choices other than specialty

    PubMed Central

    Rohlfing, James; Navarro, Ryan; Maniya, Omar Z.; Hughes, Byron D.; Rogalsky, Derek K.

    2014-01-01

    Background Median indebtedness at graduation is now more than $170,000 for graduates of US Medical Schools. Debate still exists as to whether higher debt levels influence students to choose high paying non-primary care specialties. Notably, no previous research on the topic has taken into account cost of attendance when constructing a debt model, nor has any research examined the non-career major life decisions that medical students face. Methods Medical students were surveyed using an anonymous electronic instrument developed for this study. The survey was delivered through a link included in a study email and students were recruited from school wide listservs and through snowball sampling (students were encouraged to share a link to the survey with other medical students). No incentives were offered for survey completion. Results Responses were recorded from 102 US Allopathic medical schools (n=3,032), with 22 institutions (11 public, 11 private) meeting inclusion criteria of 10% student body response proportion (n=1,846). Students with higher debt relative to their peers at their home institution reported higher frequencies of feeling callous towards others, were more likely to choose a specialty with a higher average annual income, were less likely to plan to practice in underserved locations, and were less likely to choose primary care specialties. Students with higher aggregate amounts of medical student loan debt were more likely to report high levels of stress from their educational debt, to delay getting married and to report disagreement that they would choose to become a physician again, if given the opportunity to revisit that choice. Increases in both aggregate and relative debt were associated with delaying having children, delaying buying a house, concerns about managing and paying back educational debt, and worrying that educational debt will influence one's specialty choice. Conclusions Medical student debt and particularly debt relative to peers

  4. Public Higher Education Performance Accountability Framework Report: Goal--Access and Affordability. Measure: Average Indebtedness of Graduates at Two-and Four-Year Colleges and Universities. Commission Report 07-19

    ERIC Educational Resources Information Center

    California Postsecondary Education Commission, 2007

    2007-01-01

    This report examines levels of debt incurred by students and families for undergraduate education, and explores the implications significant debt levels may have on access to higher education. Included in the analysis are undergraduate debt levels at California public and private institutions and comparisons of California student debt with student…

  5. 18 CFR 367.1890 - Account 189, Unamortized loss on reacquired debt.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1890 Account 189... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  6. Tough choices in tough times: debt and medication nonadherence.

    PubMed

    Kalousova, Lucie; Burgard, Sarah A

    2014-04-01

    Debt is a ubiquitous component of households' financial portfolios. Yet we have scant understanding of how household debt constrains spending on needed health care. Diverse types of debt have different financial properties and recent work has shown that they may have varying implications for spending on needed health care. In this article, we explore the associations between indebtedness and medication nonadherence. First, we consider overall debt levels and then we disaggregate debt into types. We use a population-based sample of 434 residents of southeast Michigan who had been prescribed medications, collected in 2009-2010, the wake of the Great Recession. We find no association between medication nonadherence and total indebtedness. However, when we assess each type of debt separately, we find that having medical or credit card debt is positively associated with medication nonadherence, even net of household income, net worth, and other characteristics. Furthermore, patients with greater amounts of medical or credit card debt are more likely to be nonadherent than those with less. Our results suggest that credit card debt and medical debt may have serious implications for the relative affordability of prescription medications. These associations have been overlooked in past research and deserve further examination.

  7. Debt and depression.

    PubMed

    Bridges, Sarah; Disney, Richard

    2010-05-01

    We examine the effect of household financial indebtedness on psychological well-being using a large household survey of families with children in Britain. Existing studies that find a link between debt and depression tend to utilise small and highly selective samples of people and only self-reported measures of financial stress, responses to which are likely to correlate with subjective measures of health. From additional household data, we can construct a variety of 'objective' quantitative measures of financial stress in order to validate self-reported measures. We show that, although there is a positive association between subjective measures of financial well-being and psychological well-being, individuals differ in their psychological response to objective household financial situations. We also examine how the potential simultaneity of financial and psychological health might be handled.

  8. A history of medical student debt: observations and implications for the future of medical education.

    PubMed

    Greysen, S Ryan; Chen, Candice; Mullan, Fitzhugh

    2011-07-01

    Over the last 50 years, medical student debt has become a problem of national importance, and obtaining medical education in the United States has become a loan-dependent, individual investment. Although this phenomenon must be understood in the general context of U.S. higher education as well as economic and social trends in late-20th-century America, the historical problem of medical student debt requires specific attention for several reasons. First, current mechanisms for students' educational financing may not withstand debt levels above a certain ceiling which is rapidly approaching. Second, there are no standards for costs of medical school attendance, and these can vary dramatically between different schools even within a single city. Third, there is no consensus on the true cost of educating a medical student, which limits accountability to students and society for these costs. Fourth, policy efforts to improve physician workforce diversity and mitigate shortages in the primary care workforce are inhibited by rising levels of medical student indebtedness. Fortunately, the current effort to expand the U.S. physician workforce presents a unique opportunity to confront the unsustainable growth of medical student debt and explore new approaches to the financing of medical students' education.

  9. 26 CFR 1.514(g)-1 - Business lease indebtedness.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Business lease indebtedness. 1.514(g)-1 Section 1... Business lease indebtedness. (a) Definition. The term business lease indebtedness means, with respect to... subsidiary corporations. (b) Examples. The rules of section 514(g) respecting business leases also...

  10. 26 CFR 1.514(g)-1 - Business lease indebtedness.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Business lease indebtedness. 1.514(g)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(g)-1 Business lease indebtedness. (a) Definition. The term business lease indebtedness...

  11. 26 CFR 1.514(g)-1 - Business lease indebtedness.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Business lease indebtedness. 1.514(g)-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(g)-1 Business lease indebtedness. (a) Definition. The term business lease indebtedness means, with respect...

  12. Student Indebtedness: The Challenge of Financing an Optometric Education.

    ERIC Educational Resources Information Center

    McClure, Lawrence H.

    2000-01-01

    Examines data from annual surveys of member institutions of the Association of Schools and Colleges of Optometry concerning cost of education, student financial assistance, and student indebtedness. Twelve tables and six figures detail cost and indebtedness factors from 1989/90 through 1996/97. Finds costs and indebtedness have gone up…

  13. 18 CFR 706.208 - Indebtedness.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 2 2012-04-01 2012-04-01 false Indebtedness. 706.208 Section 706.208 Conservation of Power and Water Resources WATER RESOURCES COUNCIL EMPLOYEE... shall pay each just financial obligation in a proper and timely manner, especially one imposed by...

  14. 18 CFR 706.208 - Indebtedness.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 2 2013-04-01 2012-04-01 true Indebtedness. 706.208 Section 706.208 Conservation of Power and Water Resources WATER RESOURCES COUNCIL EMPLOYEE... shall pay each just financial obligation in a proper and timely manner, especially one imposed by...

  15. Warren Recommendation on Student Debt: What Will Work to Help America's Students?

    ERIC Educational Resources Information Center

    Gross, Karen

    2014-01-01

    U.S. Sen. Elizabeth Warren has had concerns about student debt for decades. Her recent solution seeks to redistribute tax revenue from the richest Americans to enable students to refinance their postgraduation indebtedness; this would allow students to benefit from the low interest rates in today's financial markets. The Massachusetts…

  16. The World Debt Crisis and Its Resolution. Foreign Agricultural Economic Report No. 231.

    ERIC Educational Resources Information Center

    Shane, Mathew; Stallings, David

    The conclusion of this study of 79 developing countries was that forgiving some of the indebtedness of developing countries may stimulate mutually beneficial trade among all nations. the international debt-repayment problems of Poland in 1981 and was followed by problems in Mexico, Brazil, and Argentina in 1982. This crisis has proven to be a more…

  17. Assessing debt-to-health swaps: a case study on the Global Fund Debt2Health Conversion Scheme.

    PubMed

    Cassimon, Danny; Renard, Robrecht; Verbeke, Karel

    2008-09-01

    The Debt2Health Conversion Scheme of the Global Fund to Fight AIDS, Tuberculosis and Malaria is used to reassess a range of recent initiatives that propose debt relief in exchange for spending in the health sector. The experience with debt swaps in the mid 1990s was far from positive, and recent improved insight in the economics of debt relief suggests extreme caution. We argue that the recent spade of debt swap proposals, even if targeting countries and debt titles that fall outside current major international debt relief mechanisms, share most of the design faults of previous initiatives. Proposals such as Debt2Health do not constitute efficient vehicles to increase net transfers to poor countries, to reduce the economic disadvantages of indebtedness, or to strengthen public health systems of partner countries. For debt relief to constitute a valuable mechanism to provide aid, it should be designed as a large-scale and comprehensive operation, with spending earmarked to broad country-established priorities, and reinforce rather than undermine national implementation systems.

  18. 17 CFR 270.18c-1 - Exemption of privately held indebtedness.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... indebtedness. The issuance or sale of more than one class of senior securities representing indebtedness by a... outstanding any publicly held indebtedness, and all securities of any such class are (a) privately held by...

  19. 17 CFR 270.18c-1 - Exemption of privately held indebtedness.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... indebtedness. The issuance or sale of more than one class of senior securities representing indebtedness by a... outstanding any publicly held indebtedness, and all securities of any such class are (a) privately held by...

  20. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... the total face amount of similar unmatured debt of other companies, the payment of which has been... value received at their sale over the sum of their book or face amount and interest or dividends...

  1. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... the total face amount of similar unmatured debt of other companies, the payment of which has been... value received at their sale over the sum of their book or face amount and interest or dividends...

  2. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... the total face amount of similar unmatured debt of other companies, the payment of which has been... value received at their sale over the sum of their book or face amount and interest or dividends...

  3. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... the total face amount of similar unmatured debt of other companies, the payment of which has been... value received at their sale over the sum of their book or face amount and interest or dividends...

  4. 24 CFR 242.63 - Additional indebtedness and leasing.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Additional indebtedness and leasing. 242.63 Section 242.63 Housing and Urban Development Regulations Relating to Housing and Urban... Requirements § 242.63 Additional indebtedness and leasing. The mortgagor shall not enter into any...

  5. 24 CFR 242.63 - Additional indebtedness and leasing.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Additional indebtedness and leasing. 242.63 Section 242.63 Housing and Urban Development Regulations Relating to Housing and Urban... Requirements § 242.63 Additional indebtedness and leasing. The mortgagor shall not enter into any...

  6. 24 CFR 242.63 - Additional indebtedness and leasing.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Additional indebtedness and leasing. 242.63 Section 242.63 Housing and Urban Development Regulations Relating to Housing and Urban... Requirements § 242.63 Additional indebtedness and leasing. The mortgagor shall not enter into any...

  7. 24 CFR 242.63 - Additional indebtedness and leasing.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Additional indebtedness and leasing. 242.63 Section 242.63 Housing and Urban Development Regulations Relating to Housing and Urban... Requirements § 242.63 Additional indebtedness and leasing. The mortgagor shall not enter into any...

  8. 24 CFR 242.63 - Additional indebtedness and leasing.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Additional indebtedness and leasing. 242.63 Section 242.63 Housing and Urban Development Regulations Relating to Housing and Urban... Requirements § 242.63 Additional indebtedness and leasing. The mortgagor shall not enter into any...

  9. Debt Dilemma

    ERIC Educational Resources Information Center

    Stewart, Pearl

    2012-01-01

    Recent reports point to soaring student loan debt and high rates of default as impediments to financial security for millions of Americans. A number of colleges and universities have addressed the issue with initiatives ranging from financial fixes to bold new models of higher education. The Institute for College Access and Success (TICAS)…

  10. Debt management and financial planning support for primary care students and residents at Boston University School of Medicine.

    PubMed

    Terrell, C; Hindle, D

    1999-01-01

    Boston University Medical Center created the Office of Residency Planning and Practice Management as part of The Robert Wood Johnson Foundation's Generalist Physician Initiative. Since 1995, the office has improved the medical center's ability to promote and support the generalist career decisions of its students and residents by removing indebtedness as a disincentive. After a brief review of the relationship between indebtedness and specialty selection, the authors delineate the nature and volume of debt-management assistance provided by the office to students and residents through individual counseling sessions, workshops, and other means between April 1995 and March 1998. A case study shows the progression of these services throughout residency training. The medical center also coordinates its debt-management assistance with counseling from physician-oriented financial planning groups. In conclusion, the authors discuss several characteristics of a successful debt-management program for residents.

  11. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Long term debt and funded debt. 32.4200 Section 32.4200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  12. 48 CFR 31.205-3 - Bad debts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Bad debts. 31.205-3... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-3 Bad debts. Bad debts, including actual or estimated losses arising from uncollectible accounts receivable...

  13. 48 CFR 31.205-3 - Bad debts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Bad debts. 31.205-3... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-3 Bad debts. Bad debts, including actual or estimated losses arising from uncollectible accounts receivable...

  14. Looking afield: debt collection tips hospitals can borrow from banks.

    PubMed

    Klein, Larry; Shelton, Greg

    2015-09-01

    When developing strategies for collecting on patient debt, hospitals can benefit from following the example of the banking industry: Banks take a "do-it-yourself" approach, working delinquent accounts in-house for as long as practical. They embrace technology to give in-house debt collectors optimal opportunity to connect with customers to work out terms for resolving debt. They strategically leverage outside collections agencies based on the makeup of their debt portfolio.

  15. 75 FR 49394 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-13

    ... Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions AGENCY: Internal Revenue... corporations regarding the acceleration of deferred discharge of indebtedness (COD) income (deferred COD income... FURTHER INFORMATION CONTACT: Concerning the acceleration rules for deferred COD income and deferred...

  16. 26 CFR 1.332-7 - Indebtedness of subsidiary to parent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Indebtedness of subsidiary to parent. 1.332-7... TAX (CONTINUED) INCOME TAXES Corporate Liquidations § 1.332-7 Indebtedness of subsidiary to parent. If... some of the properties are transferred in satisfaction of the subsidiary's indebtedness to its...

  17. 26 CFR 1.332-7 - Indebtedness of subsidiary to parent.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Indebtedness of subsidiary to parent. 1.332-7... TAX (CONTINUED) INCOME TAXES Corporate Liquidations § 1.332-7 Indebtedness of subsidiary to parent. If... some of the properties are transferred in satisfaction of the subsidiary's indebtedness to its...

  18. 26 CFR 1.108-2 - Acquisition of indebtedness by a person related to the debtor.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (the deemed issuance). The new indebtedness is deemed issued with an issue price equal to the amount... indebtedness, as the case may be). Under section 1273(a)(1), the excess of the stated redemption price at maturity (as defined in section 1273(a)(2)) of the indebtedness over its issue price is original...

  19. Student Indebtedness in Selected Community and Senior Colleges.

    ERIC Educational Resources Information Center

    Hetzner, Donald R.

    A study was conducted in October 1987 to evaluate student indebtedness at four matched pairs of community and senior colleges in Florida, California, Nebraska, and New York. Questionnaires and return envelopes were sent to 5,149 students registered in credit-course at the eight institutions, resulting in 616 usable responses, including 297 from…

  20. Mounting Debt.

    ERIC Educational Resources Information Center

    Fullerton, Jon

    2004-01-01

    Examines the politics of school budgeting. School managers operate with primitive accounting systems that can mask financial problems for years and are trapped by state, federal, and union mandates. Reforms include allowing districts flexibility to reallocate money; demanding both instructional leadership and financial expertise from…

  1. The Debt Limit: History and Recent Increases

    DTIC Science & Technology

    2011-03-07

    financing accounts used to fund federal credit programs—have relatively little effect on the changes in debt held by the public. 4 In future years...payments and transfers. A government that delays payment of an obligation, in effect , borrows from vendors, contractors, beneficiaries, state and...authority to make those funds whole after an easing of the debt constraint.15 Some U.S. Treasury responses to the credit crunch that began in mid-2007

  2. CAUSAL EFFECTS OF HEALTH SHOCKS ON CONSUMPTION AND DEBT: QUASI-EXPERIMENTAL EVIDENCE FROM BUS ACCIDENT INJURIES

    PubMed Central

    Mohanan, Manoj

    2016-01-01

    Endogeneity between health and wealth presents a challenge for estimating causal effects of health shocks. Using a quasi-experimental design, comprising exogenous shocks sustained as bus accident injuries in India, with controls drawn from travelers on the same bus routes one year later, I present new evidence of causal effects on consumption and debt. Using primary household survey data, I find that households faced with shock-related expenditures are able to smooth consumption on food, housing, and festivals, with small reductions in educational spending. Debt was the principal mitigating mechanism households used, leading to significantly larger levels of indebtedness. PMID:28003706

  3. 32 CFR 701.50 - Effect of the Debt Collection Act of 1982.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... 3717. DON activities should verify the current interest rate with respective finance and accounting... activities may submit the debt to respective finance and accounting offices for collection....

  4. Indebtedness of dental school graduates in Canada: mortgaged futures.

    PubMed

    McDermott, R E; Fuglerud, K P

    1996-03-01

    The debt level of graduating dental students is increasing annually. Six of Canada's 10 dental schools responded to a survey designed to ascertain the level of student debt on entering and graduating from dental school. For the academic year 1993-94, the average starting debt for students was $2,013.89 and the average graduating debt was $25,671.30. On average, dental students accumulated more than $23,600 in debt while pursuing their dental education. Of those students who completed the survey, 57.89 per cent relied on their parents for assistance, and 76.69 per cent received student/government loans. The level of student debt was independent of age, gender and parents' income.

  5. Districts Tackling Meal Debt

    ERIC Educational Resources Information Center

    Shah, Nirvi

    2012-01-01

    School districts have resorted to hiring debt collectors, employing constables, and swapping out standard meals for scaled-back versions to try to coerce parents to pay off school lunch debt that, in recent years, appears to have surged as the result of a faltering economy and better record-keeping. While the average school lunch costs just about…

  6. Oil imports and the foreign debt of developing African countries

    SciTech Connect

    Trumble, D.A.; Bjornstad, D.J.

    1987-07-01

    This study examines the oil transactions between 1971 and 1983 of African nations supported by the Agency for International Development, with the objective of estimating the proportion of current indebtedness attributable to crude oil price increases. A data base was constructed, drawing on information from several data series of the International Monetary Fund, the World Bank, and the United Nations. These data were examined using a series of alternative formulas that controlled for particular characteristics of nations with and without oil refineries and controlled, to some degree, for data deficiencies. The results indicate that oil price increases have played a prominent role in debt creation, though perhaps a lesser role than some had suggested. Estimates of the share of debt incurred due to oil price increases range from less than one-third to more than two-thirds. The recent decreases in oil prices may relieve some pressures for continued debt accumulation, although a reduction in pressures is likely to occur less slowly than price decreases. The vulnerability of developing countries to oil price increases underlines the attractiveness of development projects that lessen reliance on imported oil and oil products.

  7. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

    This issue reviews publications that provide a starting point for principals looking for a way through the accountability maze. Each publication views accountability differently, but collectively these readings argue that even in an era of state-mandated assessment, principals can pursue proactive strategies that serve students' needs. James A.…

  8. 26 CFR 1.381(c)(15)-1 - Indebtedness of certain personal holding companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies. 1.381(c)(15)-1 Section 1.381(c)(15)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...)-1 Indebtedness of certain personal holding companies. (a) Qualified indebtedness—(1) Carryover... indebtedness, then, under section 381(c)(15), in computing its undistributed personal holding company...

  9. Debt and Foregone Medical Care

    ERIC Educational Resources Information Center

    Kalousova, Lucie; Burgard, Sarah A.

    2013-01-01

    Most American households carry debt, yet we have little understanding of how debt influences health behavior, especially health care seeking. We examined associations between foregone medical care and debt using a population-based sample of 914 southeastern Michigan residents surveyed in the wake of the late-2000s recession. Overall debt and…

  10. Third world debt.

    PubMed

    Dornbusch, R; Fischer, S

    1986-11-14

    The international debt crisis arose from imprudent borrowing, imprudent lending, and major shocks to the world economy from 1980 to 1982. The initial impulse in 1982 was to treat the debt problem as one of illiquidity and thus provide further lending while the debtor countries tried to adjust to the shock. This strategy produced massive recessions in the major debtors (mostly in Latin America) and led in 1985 to the Baker plan, the aim of which is to find ways to permit the debtor countries to resume growth while not defaulting on the debt. The Mexican case is highlighted.

  11. 22 CFR 213.35 - Discharging indebtedness-general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... collection action is no longer warranted and request that litigation counsel release any liens of record... accordance with the standards set forth in this part. When a debt is discharged in full or in part,...

  12. 22 CFR 213.35 - Discharging indebtedness-general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... collection action is no longer warranted and request that litigation counsel release any liens of record... accordance with the standards set forth in this part. When a debt is discharged in full or in part,...

  13. Pharmacy Student Debt and Return on Investment of a Pharmacy Education

    PubMed Central

    Campbell, Tom; Congdon, Heather Brennan; Hancock, Kim; Kaun, Megan; Lockman, Paul R.; Evans, R. Lee

    2014-01-01

    Objective. To describe the current landscape within the profession of pharmacy regarding student tuition, indebtedness, salaries, and job potential. Methods. Pharmacy tuition and student debt data were obtained through the American Association of Colleges of Pharmacy Institutional Research website. Tuition was defined as average first-year tuition and fees for accredited schools. Debt was defined as the total average amount borrowed. Median salaries and numbers of jobs were obtained from the United States Department of Labor. Results. In-state tuition at public schools rose an average of $1,211 ± 31 (r2 = 0.996), whereas out-of-state tuition at public schools rose significantly faster at $1,838 ± 80 per year (r2 = 0.988). The average tuition cost for pharmacy school has increased 54% in the last 8 years. The average pharmacist salary has risen from $75,000 to over $112,000 since 2002. The increase in salary has been nearly linear (r2 = 0.988) rising $4,409 ± $170 dollars per year. However, average salary in 2011 was $3,064 below the predicted value based upon a linear regression of salaries over 10 years. The number of pharmacist jobs in the United States has risen from 215,000 jobs in 2003 to 275,000 in 2010. However, there were 3,000 fewer positions in 2012 than in 2011. In 2011, average indebtedness for pharmacy students ($114,422) was greater than average first-year salary ($112,160). Conclusion. Rising tuition and student indebtedness is a multifaceted problem requiring attention from a number of parties including students, faculty members, universities, and accreditation and government entities. PMID:24558273

  14. Rethinking Student Loan Debt: Tools and Strategies for Debt Management.

    ERIC Educational Resources Information Center

    Mason, Susan G.

    2001-01-01

    Analyzes student loan debt at the University of Missouri-St. Louis School of Optometry, showing the need for a comprehensive debt management program. Presents a model for determining manageable amounts of student loan debt developed from conventional lending criteria and data on earnings for optometrists. (EV)

  15. 26 CFR 1.1038-1 - Reacquisitions of real property in satisfaction of indebtedness.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) Recognition of gain. The entire amount of the gain determined under paragraphs (b) and (c) of this section..., determined as follows: Adjusted basis of P's indebtedness to S (face value at time of reacquisition) $60...

  16. 26 CFR 1.1038-1 - Reacquisitions of real property in satisfaction of indebtedness.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) Recognition of gain. The entire amount of the gain determined under paragraphs (b) and (c) of this section..., determined as follows: Adjusted basis of P's indebtedness to S (face value at time of reacquisition) $60...

  17. 26 CFR 1.1038-1 - Reacquisitions of real property in satisfaction of indebtedness.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Recognition of gain. The entire amount of the gain determined under paragraphs (b) and (c) of this section..., determined as follows: Adjusted basis of P's indebtedness to S (face value at time of reacquisition) $60...

  18. 26 CFR 1.1038-1 - Reacquisitions of real property in satisfaction of indebtedness.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) Recognition of gain. The entire amount of the gain determined under paragraphs (b) and (c) of this section..., determined as follows: Adjusted basis of P's indebtedness to S (face value at time of reacquisition) $60...

  19. 26 CFR 1.1038-1 - Reacquisitions of real property in satisfaction of indebtedness.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Recognition of gain. The entire amount of the gain determined under paragraphs (b) and (c) of this section..., determined as follows: Adjusted basis of P's indebtedness to S (face value at time of reacquisition) $60...

  20. Emergy Accounting, Environmental Debt, and Sustainability

    EPA Science Inventory

    Perhaps the greatest challenge confronting global civilization in the 21st century is to develop methods to assign fair value to the work that ecosystems do to support the socioeconomic activities of humanity. The well-being and indeed the survival of every person on Earth may de...

  1. Borrowing against the Future: Children and Third World Indebtedness.

    ERIC Educational Resources Information Center

    Bradshaw, York W.; And Others

    1993-01-01

    In response to the global debt crisis, international lenders have pressured Third World debtor nations to implement "structural adjustments." Analysis of data from the United Nations, the World Bank, and the International Monetary Fund suggest that externally imposed austerity measures have adversely affected children's survival and…

  2. Report of the NASFAA Task Force on Student Loan Indebtedness

    ERIC Educational Resources Information Center

    National Association of Student Financial Aid Administrators, 2013

    2013-01-01

    In light of increasing concern about student loans, debt levels, and rising default rates, which coincide with worries about college costs, affordability, and transparency, the National Association of Student Financial Aid Administrators (NASFAA) convened a task force in 2012 to study this issue and make recommendations for improvement. NASFAA's…

  3. 26 CFR 1.279-3 - Corporate acquisition indebtedness.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ratio of debt to equity test (as described in paragraph (f) of § 1.279-5) or the projected earnings test...”) pursuant to a plan under which at least two-thirds (in value) of all the assets (excluding money) used in... money) of the latter corporation, such acquisition shall be deemed an asset acquisition as described...

  4. 26 CFR 1.279-3 - Corporate acquisition indebtedness.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ratio of debt to equity test (as described in paragraph (f) of § 1.279-5) or the projected earnings test...”) pursuant to a plan under which at least two-thirds (in value) of all the assets (excluding money) used in... money) of the latter corporation, such acquisition shall be deemed an asset acquisition as described...

  5. The Debt Threat

    ERIC Educational Resources Information Center

    Daugherty, Brian

    2012-01-01

    The value of a college education, long held in the United States as a ticket to prosperity and a sound investment, is increasingly being called into question. Rising tuition, mounting student debt loads, and dim employment prospects--topped off by incessant news coverage and opinion pieces about the three--are causing many to ask whether college…

  6. 26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Recovery of bad debts, prior taxes, or...(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. (a) Carryover requirement. (1... corporation is entitled to the recovery of a bad debt, prior tax, or delinquency amount on account of which...

  7. 26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Recovery of bad debts, prior taxes, or...(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. (a) Carryover requirement. (1... corporation is entitled to the recovery of a bad debt, prior tax, or delinquency amount on account of which...

  8. Debt-maturity structures should match risk preferences.

    PubMed

    Gapenski, L C

    1999-12-01

    Key to any debt-maturity matching strategy is financing assets with the appropriate debt structure. Financial managers need to establish an optimal capital structure and then choose the best maturity-matching structure for their debt. Two maturity-matching strategies that are available to healthcare financial managers are the accounting approach and the finance approach. The accounting approach, which defines asset maturities as current or fixed, is a riskier financing strategy than the finance approach, which defines asset maturities as permanent or temporary. The added risk occurs because of the accounting approach's heavy reliance on short-term debt. The accounting approach offers the potential for lower costs at the expense of higher risk. Healthcare financial managers who believe the financing function should support the organization's operations without adding undue risk should use the finance approach to maturity matching. Asset maturities in those organizations then should be considered permanent or temporary rather than current or fixed, and the debt-maturity structure should reflect this.

  9. "Deficits Don't Matter": Abundance, Indebtedness and American Culture.

    PubMed

    Kroes, Rob

    If deficits, nor defaults, don't really matter anymore, what sign of our times is it? What has changed from the days that Franklin Delano Roosevelt risked the fragile economic recovery from the great depression by returning, in 1937, to the standard of his economic orthodoxy, a belief in fiscal rectitude and anaversion to debts and deficits? If that was a sign of a certain American character, what has happened to it? A massive shift in public culture must have occurred, affecting people's views on public probity and political rectitude. The following is an attempt to trace some of the main shifts on the way to our present quandary.

  10. New Approaches to Debt Financing.

    ERIC Educational Resources Information Center

    Levitz, Larry; And Others

    1987-01-01

    The use of tax-exempt and taxable bonds by colleges and universities to raise capital is discussed. Currently, the most common tax-exempt instrument issued by higher education institutions is the revenue bond. Until the early 1980s the most common form of tax-exempt financing was long-term fixed-rate debt. Variable or floating rate debt became…

  11. 75 FR 68956 - Debt Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-10

    ... collection procedures. The interim final rule includes procedures for collection of debts through salary... be referred to debt collection centers for collection. \\7\\ 31 CFR chapter IX. 2. Subpart B, Salary... employees and former FHFA employees who are employed by other agencies by salary offset, that is,...

  12. 75 FR 42662 - Debt Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-22

    .... This proposed rule would add salary offset and administrative wage garnishment to the collection... also provide for the collection of debts via salary offset and the use of administrative wage garnishment. Salary offset is the collection of debt owed by a Federal employee by withholding up to...

  13. The mechanisms causing extinction debts.

    PubMed

    Hylander, Kristoffer; Ehrlén, Johan

    2013-06-01

    Extinction debts can result from many types of habitat changes involving mechanisms other than metapopulation processes. This is a fact that most recent literature on extinction debts pays little attention to. We argue that extinction debts can arise because (i) individuals survive in resistant life-cycle stages long after habitat quality change, (ii) stochastic extinctions of populations that have become small are not immediate, and (iii) metapopulations survive long after that connectivity has decreased if colonization-extinction dynamics is slow. A failure to distinguish between these different mechanisms and to simultaneously consider both the size of the extinction debt and the relaxation time hampers our understanding of how extinction debts arise and our ability to prevent ultimate extinctions.

  14. Student Debt and the Class of 2008

    ERIC Educational Resources Information Center

    Reed, Matthew; Cheng, Diane

    2009-01-01

    This paper is the fourth annual report on the student loan debt of new college graduates. This analysis of the most recent available data found that student debt continued to rise even as it got harder for recent graduates to find jobs, and that debt levels vary considerably from state to state and college to college. Nationwide, average debt for…

  15. 29 CFR 20.30 - Multiple debts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Multiple debts. 20.30 Section 20.30 Labor Office of the Secretary of Labor FEDERAL CLAIMS COLLECTION Administrative Offset § 20.30 Multiple debts. When collecting multiple debts by administrative offset, agencies should apply the recovered amounts to those debts,...

  16. 26 CFR 1.1017-1 - Basis reductions following a discharge of indebtedness.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) (A) or (B) because the taxpayer excluded discharge of indebtedness (COD income) from gross income. A taxpayer must reduce in the following order, to the extent of the excluded COD income (but not below zero... that the taxpayer excluded COD income from gross income (in proportion to adjusted basis): (1)...

  17. 26 CFR 1.1017-1 - Basis reductions following a discharge of indebtedness.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) (A) or (B) because the taxpayer excluded discharge of indebtedness (COD income) from gross income. A taxpayer must reduce in the following order, to the extent of the excluded COD income (but not below zero... that the taxpayer excluded COD income from gross income (in proportion to adjusted basis): (1)...

  18. Student Indebtedness: Are Borrowers Pushing the Limits? New Agenda Series. Volume 1, Number 2.

    ERIC Educational Resources Information Center

    Scherschel, Patricia M.

    This report on student indebtedness is based primarily on a current study which is measuring the average Stafford loan balance facing students, as well as indicators of payment stress. The study is based on data on about 325,000 loans from the USA Group's entire loan servicing portfolio, which includes both subsidized and unsubsidized Stafford…

  19. 26 CFR 1.1232-1 - Bonds and other evidences of indebtedness; scope of section.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... subject to ordinary income treatment under section 582(c) and paragraph (a)(1) of § 1.1232-3. (c) Face....1232-4, the term other evidence of indebtedness includes face amount certificates as defined in section... prior to January 1, 1964 under face amount certificates which were issued after December 31, 1954,...

  20. 26 CFR 1.332-7 - Indebtedness of subsidiary to parent.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Indebtedness of subsidiary to parent. 1.332-7... to parent. If section 332(a) is applicable to the receipt of the subsidiary's property in complete... its parent. However, any gain or loss realized by the parent corporation on such satisfaction...

  1. 26 CFR 1.332-7 - Indebtedness of subsidiary to parent.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Indebtedness of subsidiary to parent. 1.332-7... to parent. If section 332(a) is applicable to the receipt of the subsidiary's property in complete... its parent. However, any gain or loss realized by the parent corporation on such satisfaction...

  2. 26 CFR 1.332-7 - Indebtedness of subsidiary to parent.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Indebtedness of subsidiary to parent. 1.332-7... to parent. If section 332(a) is applicable to the receipt of the subsidiary's property in complete... its parent. However, any gain or loss realized by the parent corporation on such satisfaction...

  3. 26 CFR 1.6050P-1 - Information reporting for discharges of indebtedness by certain entities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... information— (i) The name, address, and taxpayer identification number (TIN), as defined in section 7701(a)(41... under applicable regulations and revenue procedures. (7) TIN solicitation requirement—(i) In general... name/taxpayer identification number (TIN) combination of a person whose indebtedness is discharged....

  4. 26 CFR 1.6050P-1 - Information reporting for discharges of indebtedness by certain entities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... information— (i) The name, address, and taxpayer identification number (TIN), as defined in section 7701(a)(41... under applicable regulations and revenue procedures. (7) TIN solicitation requirement—(i) In general... name/taxpayer identification number (TIN) combination of a person whose indebtedness is discharged....

  5. Sleep debt and obesity.

    PubMed

    Bayon, Virginie; Leger, Damien; Gomez-Merino, Danielle; Vecchierini, Marie-Françoise; Chennaoui, Mounir

    2014-08-01

    Short sleep duration has been shown to be associated with elevated body mass index (BMI) in many epidemiological studies. Several pathways could link sleep deprivation to weight gain and obesity, including increased food intake, decreased energy expenditure, and changes in levels of appetite-regulating hormones, such as leptin and ghrelin. A relatively new factor that is contributing to sleep deprivation is the use of multimedia (e.g. television viewing, computer, and internet), which may aggravate sedentary behavior and increase caloric intake. In addition, shift-work, long working hours, and increased time commuting to and from work have also been hypothesized to favor weight gain and obesity-related metabolic disorders, because of their strong link to shorter sleep times. This article reviews the epidemiological, biological, and behavioral evidence linking sleep debt and obesity.

  6. 18 CFR 367.2310 - Account 231, Notes payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 231, Notes payable. 367.2310 Section 367.2310 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... evidences of indebtedness, payable on demand or within a time not exceeding one year from date of issue,...

  7. Ecology: The Tropical Deforestation Debt.

    PubMed

    Norris, Ken

    2016-08-22

    Tropical deforestation is a significant cause of global carbon emissions and biodiversity loss. A new study shows that deforestation today leaves a carbon and biodiversity debt to be paid over subsequent years. This has potentially profound implications for forest conservation.

  8. Unemployment Insurance Fund Insolvency and Debt in Michigan.

    ERIC Educational Resources Information Center

    Blaustein, Saul J.

    Without changes in Michigan's unemployment insurance law, the state's unemployment insurance debt will probably reach $3.8 billion by the end of 1985. Currently, Michigan's employers pay unemployment insurance tax rates that vary from 1 to 9 percent, depending upon the amount of benefits charged against their accounts. Beginning with the federal…

  9. 12 CFR 313.123 - Certification and referral of debt.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.123 Certification and referral of debt. When... judgment debt or as otherwise allowed by law, the debt is referred for offset within ten years after...

  10. Custom accounts receivable modeling.

    PubMed

    Veazie, J

    1994-04-01

    In hospital and clinic management, accounts are valued as units and handled equally--a $20 account receives the same minimum number of statements as a $20,000 account. Quite often, the sheer number of accounts a hospital or clinic has to handle forces executives to manage accounts by default and failure--accounts mature on an aging track and, if left unpaid by patients, eventually are sent to collections personnel. Of the bad-debt accounts placed with collections agencies, many are misclassified as charity or hardship cases, while others could be collected by hospital or clinic staff with a limited amount of additional effort.

  11. 77 FR 34884 - Basis of Indebtedness of S Corporations to Their Shareholders

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-12

    ... shareholder to create basis of indebtedness. See, for example, Maloof v. Comm'r, 456 F.3d 645, 649-650 (6th Cir. 2006); Spencer v. Comm'r, 110 T.C. 62, 78-79 (1998), aff'd without published opinion, 194 F.3d... the loan. See, for example, Oren v. Comm'r, 357 F.3d 854, 857-859 (8th Cir. 2004); Bergman v....

  12. How well is debt managed by nonprofits?

    PubMed

    Tuckman, H P; Chang, C F

    1993-01-01

    Little is known about why nonprofits accrue debt, how much they owe, and whether the funds they borrow are used productively. This article distinguishes between productive, problematic, and deferred debt. Employing a data base representative of 114,726 tax-filing charitable nonprofits in the United States in 1986, it examines the pervasiveness of nonprofit debt and the relation between this debt and nonprofit financial health. The analysis finds that over 70 percent of the nonprofits hold debt, the distribution of this debt is highly concentrated, and the level of debt and leverage varies with asset size and type of activity. Nonprofits with higher leverage and absolute debt levels are financially healthier than those with lower levels. While the analysis does not determine whether financially stronger nonprofits are better able to borrow, the results support the view that borrowing in the nonprofit sector is economically efficient.

  13. 38 CFR 36.4325 - Computation of indebtedness.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...), or other accounting to the Secretary, the holder shall not be entitled to treat repayments..., notwithstanding any provision in the note, or mortgage, or otherwise, to the contrary. (Authority: 38 U.S.C....

  14. 48 CFR 1432.610 - Compromising debts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Compromising debts. 1432.610 Section 1432.610 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Debts 1432.610 Compromising debts. The CO may...

  15. 78 FR 67847 - Debt Collection (Regulation F)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-12

    ... 3170-AA41 Debt Collection (Regulation F) AGENCY: Bureau of Consumer Financial Protection. ACTION... the collection of debts that are beyond the statute of limitations. Parts VII and VIII predominantly..., but if these efforts are unsuccessful, debt owners may decide to file an action in court to try...

  16. Addressing Student Debt in the Classroom

    ERIC Educational Resources Information Center

    Perkins, David; Johnston, Tim; Lytle, Rick

    2016-01-01

    Student debt is a national concern. The authors address debt in the classroom to enhance students' understanding of the consequences of debt and the need for caution when financing their education. However, student feedback indicates this understanding has a delayed effect on borrowing behavior and underscores the importance of making difficult…

  17. Latin American Debt: Opportunities for Universities.

    ERIC Educational Resources Information Center

    Garg, Ramesh C.

    The debt crisis of the lesser developed countries (LDCs) may provide opportunities for educational institutions. Through debt-for-education programs, a part of the huge debt load can be channelled into financing various educational programs sponsored by U.S. higher education institutions. Private commercial banks and multinational corporations are…

  18. A Lifetime of Student Debt? Not Likely

    ERIC Educational Resources Information Center

    Wilson, Robin

    2009-01-01

    In this article, the author examines the issue of student debt. Despite tales of gargantuan student debt burdens for some college graduates, studies show that most students borrow sensibly, pay it back, and are better off for having gone to college. But for a vocal minority of borrowers, problems with student-loan debt are very real. About 8…

  19. Student Debt and the Class of 2011

    ERIC Educational Resources Information Center

    Reed, Matthew; Cochrane, Debbie

    2012-01-01

    Student Debt and the Class of 2011 is the seventh annual report on the cumulative student loan debt of recent graduates from four-year public and private nonprofit colleges. The authors' analysis found that the debt levels of students who graduate with loans continued to rise, with considerable variation among states as well as among colleges. The…

  20. 14 CFR 1261.505 - Multiple debts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Multiple debts. 1261.505 Section 1261.505 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION PROCESSING OF MONETARY CLAIMS (GENERAL) Administrative Offset of Claims § 1261.505 Multiple debts. When collecting multiple debts by...

  1. 48 CFR 1432.610 - Compromising debts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Compromising debts. 1432.610 Section 1432.610 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Debts 1432.610 Compromising debts. The CO may...

  2. 6 CFR 11.6 - Reporting debts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 6 Domestic Security 1 2012-01-01 2012-01-01 false Reporting debts. 11.6 Section 11.6 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY CLAIMS § 11.6 Reporting debts. DHS will report delinquent debts to credit bureaus and other automated databases in accordance with 31 U.S.C....

  3. Cumulative Student Loan Debt in Minnesota, 2015

    ERIC Educational Resources Information Center

    Williams-Wyche, Shaun

    2016-01-01

    To better understand student debt in Minnesota, the Minnesota Office of Higher Education (the Office) gathers information on cumulative student loan debt from Minnesota degree-granting institutions. These data detail the number of students with loans by institution, the cumulative student loan debt incurred at that institution, and the percentage…

  4. Student Indebtedness and Financial Aid in the Public Sector. Report and Recommendations.

    ERIC Educational Resources Information Center

    Florida State Postsecondary Education Planning Commission, Tallahassee.

    This report presents findings of an analysis of the debt incurred by college graduates from student loans and of the ability of Florida residents who graduate from state institutions to repay this debt within discretionary income. Further reported are recommendations for a systematic procedure for determining the need for increased funding of…

  5. 75 FR 68203 - Debt Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-05

    .... PBGC is adding salary offset and administrative wage garnishment to the collection methods allowed..., and to add salary offset and administrative wage garnishment to the collection methods allowed under... operations. The final regulation also provides for the collection of debts via salary offset and the use...

  6. Debt-for-Diploma System

    ERIC Educational Resources Information Center

    Draut, Tamara

    2009-01-01

    Over the past several decades, college tuition has nearly tripled, adjusting for inflation, and federal student aid has shifted from a predominantly grant-based system to one dominated by loan aid. These two factors have conspired to create a debt-for-diploma system, affecting young adults' choices about college, including where they enroll and…

  7. Debt, cohabitation, and marriage in young adulthood.

    PubMed

    Addo, Fenaba R

    2014-10-01

    Despite growing evidence that debt influences pivotal life events in early and young adulthood, the role of debt in the familial lives of young adults has received relatively little attention. Using data from the NLSY 1997 cohort (N = 6,749) and a discrete-time competing risks hazard model framework, I test whether the transition to first union is influenced by a young adult's credit card and education loan debt above and beyond traditional educational and labor market characteristics. I find that credit card debt is positively associated with cohabitation for men and women, and that women with education loan debt are more likely than women without such debt to delay marriage and transition into cohabitation. Single life may be difficult to afford, but marital life is un-affordable as well. Cohabitation presents an alternative to single life, but not necessarily a marital substitute for these young adults.

  8. 12 CFR 1.7 - Securities held in satisfaction of debts previously contracted; holding period; disposal...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Securities held in satisfaction of debts... contracted. The restrictions and limitations of this part, other than those set forth in paragraphs (b),(c... additional holding period is needed. (c) Accounting treatment. A bank shall account for securities...

  9. 12 CFR 1.7 - Securities held in satisfaction of debts previously contracted; holding period; disposal...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Securities held in satisfaction of debts... contracted. The restrictions and limitations of this part, other than those set forth in paragraphs (b),(c... additional holding period is needed. (c) Accounting treatment. A bank shall account for securities...

  10. 77 FR 62312 - Debt Management Advisory Committee; Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-12

    ... No: 2012-24947] DEPARTMENT OF THE TREASURY Debt Management Advisory Committee; Meeting Notice is... following debt management advisory committee: Treasury Borrowing Advisory Committee of The Securities... operations. Historically, this advice has been offered by debt management advisory committees established...

  11. The Impact of United States Debt on American Power Projection

    DTIC Science & Technology

    2012-03-22

    financial crisis created in large part by its ever-growing national debt . The circumstances leading to the debt have been building for over a decade and...CLASSIFICATION: Unclassified The United States is in the midst of a financial crisis created in large part by its ever-growing national debt . The... lenders became overly concerned with debt levels and its ability to pay the debt . The lack of lenders providing rollover funds for Italian debt coming

  12. 26 CFR 301.6312-1 - Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps. 301.6312-1 Section 301.6312-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)...

  13. Educational Indebtedness and the Career Choices of New Physicians. Report of the Board of Trustees. Report E (I-83).

    ERIC Educational Resources Information Center

    Coury, John J.

    The relationship of indebtedness and career plans at various points of the career development of new physicians was investigated. After initially examining the career plans of graduating medical students, attention was directed to resident physicians who had made some but not all decisions about the future, as well as those who had completed…

  14. 38 CFR 1.945 - Authority to suspend or terminate collection action on certain benefit indebtedness; authority...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Authority to suspend or... Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for... certain benefit indebtedness; authority for refunds. (a) The Secretary of Veterans Affairs (Secretary)...

  15. 38 CFR 1.945 - Authority to suspend or terminate collection action on certain benefit indebtedness; authority...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Authority to suspend or... Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for... certain benefit indebtedness; authority for refunds. (a) The Secretary of Veterans Affairs (Secretary)...

  16. 38 CFR 1.945 - Authority to suspend or terminate collection action on certain benefit indebtedness; authority...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Authority to suspend or... Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for... certain benefit indebtedness; authority for refunds. (a) The Secretary of Veterans Affairs (Secretary)...

  17. 7 CFR 1782.20 - Debt Settlement.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Debt Settlement. 1782.20 Section 1782.20 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.20 Debt Settlement. Pursuant to 7 U.S.C. 1981,...

  18. 7 CFR 1782.20 - Debt Settlement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Debt Settlement. 1782.20 Section 1782.20 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.20 Debt Settlement. Pursuant to 7 U.S.C. 1981,...

  19. Understanding the Federal Debt and Deficit.

    ERIC Educational Resources Information Center

    Gonnelli, Adam

    This pamphlet defines "national debt," explains how the national debt is incurred by the federal government, and what deficits are. The sections of the pamphlet include: (1) "Definitions"; (2) "History"; (3) "Measurements"; (4) "Problems"; and (5) "Strategies." The text is written in a…

  20. 6 CFR 11.6 - Reporting debts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... sixty (60) days prior to reporting a delinquent debt to a consumer reporting agency, DHS sends a notice to the debtor in accordance with 6 CFR 11.3. DHS may authorize the Treasury Department's Financial... Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY CLAIMS § 11.6 Reporting debts. DHS...

  1. 6 CFR 11.6 - Reporting debts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... sixty (60) days prior to reporting a delinquent debt to a consumer reporting agency, DHS sends a notice to the debtor in accordance with 6 CFR 11.3. DHS may authorize the Treasury Department's Financial... Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY CLAIMS § 11.6 Reporting debts. DHS...

  2. 7 CFR 1782.20 - Debt Settlement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... section prescribes policies for debt settlement of Water and Waste Disposal loans; Watershed loans and... impracticable to obtain the signature of the debtor. If the debtor refused to sign the application, the reason(s... able to do so; or (B) Is able to pay part or all of the debt but refuses to do so, and OGC provides...

  3. 7 CFR 1782.20 - Debt Settlement.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... section prescribes policies for debt settlement of Water and Waste Disposal loans; Watershed loans and... impracticable to obtain the signature of the debtor. If the debtor refused to sign the application, the reason(s... able to do so; or (B) Is able to pay part or all of the debt but refuses to do so, and OGC provides...

  4. 7 CFR 1782.20 - Debt Settlement.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... section prescribes policies for debt settlement of Water and Waste Disposal loans; Watershed loans and... impracticable to obtain the signature of the debtor. If the debtor refused to sign the application, the reason(s... able to do so; or (B) Is able to pay part or all of the debt but refuses to do so, and OGC provides...

  5. 75 FR 31736 - Modifications of Debt Instruments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-04

    ... changes the instrument to an instrument or property right that is not debt for Federal income tax purposes... or property right that is not debt for Federal income tax purposes is a significant modification. For... some other property right for Federal income tax purposes. However, any portion of the increased...

  6. Student Debt and the Class of 2009

    ERIC Educational Resources Information Center

    Cheng, Diane; Reed, Matthew

    2010-01-01

    This paper is the fifth annual report on the cumulative student loan debt of recent graduates from public and private nonprofit colleges. This analysis of the latest available data found that the debt levels of students who graduate with loans continued to rise, with considerable variation among states as well as among colleges. This report…

  7. 19 CFR 351.508 - Debt forgiveness.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Debt forgiveness. 351.508 Section 351.508 Customs Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the...

  8. 19 CFR 351.508 - Debt forgiveness.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 3 2014-04-01 2014-04-01 false Debt forgiveness. 351.508 Section 351.508 Customs Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the...

  9. 19 CFR 351.508 - Debt forgiveness.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Debt forgiveness. 351.508 Section 351.508 Customs Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the...

  10. Student Debt and the Class of 2010

    ERIC Educational Resources Information Center

    Reed, Matthew

    2011-01-01

    This paper is the sixth annual report on the cumulative student loan debt of recent graduates from four-year public and private nonprofit colleges. This analysis found that the debt levels of students who graduate with loans continued to rise, with considerable variation among states as well as among colleges. This paper estimates that two-thirds…

  11. 32 CFR 22.820 - Debt collection.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Debt collection. 22.820 Section 22.820 National... GRANTS AND AGREEMENTS-AWARD AND ADMINISTRATION Post-Award Administration § 22.820 Debt collection. (a... cooperative agreements, and transferring them to payment offices for collection. (b) Resolution...

  12. Student Debt and the Class of 2013

    ERIC Educational Resources Information Center

    Reed, Matthew; Cochrane, Debbie

    2014-01-01

    Student debt is still rising for bachelor's degree recipients. In 2013, seven in 10 (69%) graduating seniors at public and private nonprofit colleges had student loans. These borrowers owed an average of $28,400 in federal and private loans combined, up two percent compared to their peers in 2012. Debt at graduation varies greatly by state and by…

  13. 26 CFR 1.166-1 - Bad debts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Bad debts. 1.166-1 Section 1.166-1 Internal... TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-1 Bad debts. (a... shall be allowed in respect of bad debts owed to the taxpayer. For this purpose, bad debts...

  14. 26 CFR 1.166-1 - Bad debts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Bad debts. 1.166-1 Section 1.166-1 Internal... TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-1 Bad debts. (a... shall be allowed in respect of bad debts owed to the taxpayer. For this purpose, bad debts...

  15. 26 CFR 1.1001-3 - Modifications of debt instruments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... existing debt instrument, or to an amendment of an existing debt instrument. This section also applies to a... received in an exchange will be classified as an instrument or property right that is not debt for federal... part, of a legal right or obligation of the issuer or a holder of a debt instrument, whether...

  16. Accounting Principles and Financial Statements.

    ERIC Educational Resources Information Center

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  17. Debt profiles of new grads.

    PubMed

    Hiscott, R D

    1996-03-01

    The economic climate in Ontario in particular and Canada in general (especially, severe problems with government budget deficits and accumulated long-term debt) has led to increasing pressures to off-load financial responsibilities for postsecondary education from governments to those who reap the primary benefits of such education--namely, the students. As a result, there have been sizable increases in tuition fees for postsecondary programs in recent years. It is reasonable to assume that cash-strapped governments will continue to expect students in university and community college programs to pay an increasing share of their education. In fact, this is one of the major options set out in the recent federal government paper for reform of social programs.

  18. 15 CFR 19.8 - When will Commerce entities suspend or terminate debt collection on a Commerce debt?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false When will Commerce entities suspend or terminate debt collection on a Commerce debt? 19.8 Section 19.8 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.8 When...

  19. 31 CFR 5.8 - When will Treasury entities suspend or terminate debt collection on a Treasury debt?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false When will Treasury entities suspend or terminate debt collection on a Treasury debt? 5.8 Section 5.8 Money and Finance: Treasury Office of the Secretary of the Treasury TREASURY DEBT COLLECTION Procedures To Collect Treasury Debts §...

  20. 7 CFR 3550.163 - Transfer of security and assumption of indebtedness.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... due-on-sale clauses that generally require RHS consent before title to a security property can be... by a due-on-sale clause to a purchaser who wishes to assume the debt must receive prior authorization...) If a borrower transfers title to the security property with a due-on-sale clause without...

  1. 7 CFR 3550.163 - Transfer of security and assumption of indebtedness.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... due-on-sale clauses that generally require RHS consent before title to a security property can be... by a due-on-sale clause to a purchaser who wishes to assume the debt must receive prior authorization...) If a borrower transfers title to the security property with a due-on-sale clause without...

  2. 31 CFR 901.4 - Reporting debts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... reporting delinquent debts to credit bureaus and other automated databases. Agencies also may develop... and Urban Development's Credit Alert Interactive Voice Response System (CAIVRS). For information about the CAIVRS program, agencies should contact the Director of Information Resources Management...

  3. 31 CFR 901.4 - Reporting debts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... reporting delinquent debts to credit bureaus and other automated databases. Agencies also may develop... and Urban Development's Credit Alert Interactive Voice Response System (CAIVRS). For information about the CAIVRS program, agencies should contact the Director of Information Resources Management...

  4. 77 FR 7597 - Waiver of Debt

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-13

    ... speech disability or hearing loss and use a TTY, call 1-800-462-7585 directly; if you use 711 or Video... individuals an opportunity to appeal a FEMA debt determination and, in some cases, to request an oral...

  5. Predicting extinction debt from community patterns.

    PubMed

    Kitzes, Justin; Harte, John

    2015-08-01

    A significant challenge in both measuring and predicting species extinction rates at global and local scales is the possibility of extinction debt, time-delayed extinctions that occur gradually following an initial impact. Here we examine how relative abundance distributions and spatial aggregation combine to influence the likely magnitude of future extinction debt following habitat loss or climate-driven range contraction. Our analysis is based on several fundamental premises regarding abundance distributions, most importantly that species abundances immediately following habitat loss are a sample from an initial relative abundance distribution and that the long-term, steady-state form of the species abundance distribution is a property of the biology of a community and not of area. Under these two hypotheses, the results show that communities following canonical lognormal and broken-stick abundance distributions are prone to exhibit extinction debt, especially when species exhibit low spatial aggregation. Conversely, communities following a logseries distribution with a constant Fisher's α parameter never demonstrate extinction debt and often show an "immigration credit," in which species richness rises in the long term following an initial decrease. An illustration of these findings in 25 biodiversity hotspots suggests a negligible immediate extinction rate for bird communities and eventual extinction debts of 30-50% of initial species richness, whereas plant communities are predicted to immediately lose 5-15% of species without subsequent extinction debt. These results shed light on the basic determinants of extinction debt and provide initial indications of the magnitude of likely debts in landscapes where few empirical data are available.

  6. Addressing the United States Debt and Deficit

    DTIC Science & Technology

    2010-03-01

    effectively with the American debt and deficit, by first describing the background of our current government approach to the economy , then examining the...to address the problem of deficit financing and the associated debt in a positive manner and thereby strengthen the economy of the United States...current government approach to the economy , then examining the current projections for United States’ spending from 2009 through 2019 and examining what

  7. Institutional Determinants of American Undergraduate Student Debt

    ERIC Educational Resources Information Center

    Craig, J. Dean; Raisanen, Samuel R.

    2014-01-01

    Between 2005 and 2013, student loan debt in the US increased at a rate of 13.3 per cent per annum. This rise in collegiate student debt has become the focus of any number of new proposals and policies at both the state and national levels. While considering broad policies to stem this rising tide are admirable, they do little to help a graduating…

  8. Complex issues affecting student pharmacist debt.

    PubMed

    Cain, Jeff; Campbell, Tom; Congdon, Heather Brennan; Hancock, Kim; Kaun, Megan; Lockman, Paul R; Evans, R Lee

    2014-09-15

    It is time for colleges and schools of pharmacy to examine and confront the rising costs of pharmacy education and the increasing student loan debt borne by graduates. These phenomena likely result from a variety of complex factors. The academy should begin addressing these issues before pharmacy education becomes cost-prohibitive for future generations. This paper discusses some of the more salient drivers of cost and student debt load and offers suggestions that may help alleviate some of the financial pressures.

  9. GENDER, DEBT, AND DROPPING OUT OF COLLEGE

    PubMed Central

    DWYER, RACHEL E.; HODSON, RANDY; MCLOUD, LAURA

    2012-01-01

    For many young Americans, access to credit has become critical to completing a college education and embarking on a successful career path. Young people increasingly face the trade-off of taking on debt to complete college or foregoing college and taking their chances in the labor market without a college degree. These trade-offs are gendered by differences in college preparation and support and by the different labor market opportunities women and men face that affect the value of a college degree and future difficulties they may face in repaying college debt. We examine these new realities by studying gender differences in the role of debt in the pivotal event of graduating from college using the 1997 cohort of the national longitudinal Survey of youth. In this article, we find that women and men both experience slowing and even diminishing probabilities of graduating when carrying high levels of debt, but that men drop out at lower levels of debt than do women. We conclude by theorizing that high levels of debt are one of the mechanisms that sort women and men into different positions in the social stratification system. PMID:23626403

  10. Plant invasions and extinction debts.

    PubMed

    Gilbert, Benjamin; Levine, Jonathan M

    2013-01-29

    Whether introduced species invasions pose a major threat to biodiversity is hotly debated. Much of this debate is fueled by recent findings that competition from introduced organisms has driven remarkably few plant species to extinction. Instead, native plant species in invaded ecosystems are often found in refugia: patchy, marginal habitats unsuitable to their nonnative competitors. However, whether the colonization and extinction dynamics of these refugia allow long-term native persistence is uncertain. Of particular concern is the possibility that invasive plants may induce an extinction debt in the native flora, where persistence over the short term masks deterministic extinction trajectories. We examined how invader impacts on landscape structure influence native plant persistence by combining recently developed quantitative techniques for evaluating metapopulation persistence with field measurements of an invaded plant community. We found that European grass invasion of an edaphically heterogeneous California landscape has greatly decreased the likelihood of the persistence of native metapopulations. It does so via two main pathways: (i) decreasing the size of native refugia, which reduces seed production and increases local extinction, and (ii) eroding the dispersal permeability of the matrix between refugia, which reduces their connectivity. Even when native plant extinction is the deterministic outcome of invasion, the time to extinction can be on the order of hundreds of years. We conclude that the relatively short time since invasion in many parts of the world is insufficient to observe the full impact of plant invasions on native biodiversity.

  11. 75 FR 19873 - Collection of Administrative Debts; Collection of Debts Arising From Enforcement and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-16

    ... interest and related charges on debts not subject to 31 U.S.C. 3717, in accordance with common law. PART... impose interest and related charges on debts not subject to 31 U.S.C. 3717, in accordance with common law... Campaign Finance Laws AGENCY: Federal Election Commission. ACTION: Final rule. SUMMARY: The...

  12. In Sickness and in Debt: Do Mounting Medical Bills Predict Payday Loan Debt?

    PubMed

    Bickham, Trey; Lim, Younghee

    2015-01-01

    Cash-strapped families sometimes turn to small, short-term loans with exorbitant fees—payday loans—to cope with mounting medical bills. Given that about three-fourths of payday loan customers are repeat borrowers, consumer advocates and policymakers have increasingly raised voices of concern about the use of payday loans to finance various household expenses, including, among other things, medical bills. The present study hypothesized that increases in medical debt are associated with increases in payday loan debt among a sample of Chapter 7 bankruptcy filers. The results of a multivariate tobit regression analysis showed that medical debt was associated with increased payday loan debt, controlling for various types of debt and other socioeconomic variables. This article concludes with implications of the results for social work policy- and direct-practice.

  13. 75 FR 53199 - Deceased Indebted Servicemembers and Veterans: Authority Concerning Certain Indebtedness

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-31

    ... active duty may be appropriate under 31 U.S.C. 3711(f)(3). The final rule in Sec. 1.945(a) provides the... or terminate collection of debts owed to VA by individuals who died while serving on active duty as a... chapter 53 of title 38, United States Code, to add a new section (38 U.S.C. 5302A) to grant...

  14. Debt crisis ahead for Irish medical students.

    PubMed

    Haugh, C; Doyle, B; O'Flynn, S

    2014-06-01

    Internationally medical student debt is a cause of concern. A survey of medical students in UCC (response rate of 191 representing 35% of the EU student cohort) reveals that 34 (26%) of direct entry medicine (DEM) students and 36 (61%) graduate entrants (GEM) have a loan with an anticipated average debt of Euro17,300 and Euro80,000 on graduation respectively. Fifty-three (90%) graduate entrants and 75 (57%) direct entrants revealed that they often worry about their current financial situation. Fifty-three (28%) of students have a part-time job and many were concerned about the degree to which this conflicted with their academic workload. 118 (89%) of school leavers and 48 (81%) graduates received financial assistance from their families to fund their college expenses. Student responses recommended the introduction of a government supported low interest rate loan and other incentives to help service high levels of debt associated with medical education.

  15. The Color of Debt: Racial Disparities in Anticipated Medical Student Debt in the United States

    PubMed Central

    Dugger, Robert A.; El-Sayed, Abdulrahman M.; Dogra, Anjali; Messina, Catherine; Bronson, Richard; Galea, Sandro

    2013-01-01

    Context The cost of American medical education has increased substantially over the past decade. Given racial/ethnic inequalities in access to financial resources, it is plausible that increases in student debt burden resulting from these increases in cost may not be borne equally. Objective To evaluate racial/ethnic disparities in medical student debt. Design, Setting, and Participants Authors collected self-reported data from a non-representative sample of 2414 medical students enrolled at 111/159 accredited US medical schools between December 1st 2010 and March 27th 2011. After weighting for representativeness by race and class year and calculating crude anticipated debt by racial/ethnic category, authors fit multivariable regression models of debt by race/ethnicity adjusted for potential confounders. Main Outcome Measures Anticipated educational debt upon graduation greater than $150,000. Results 62.1% of medical students anticipated debt in excess of $150,000 upon graduation. The proportion of Blacks, Whites, Hispanics, and Asians reporting anticipated educational debt in excess of $150,000 was 77.3%, 65.1%, 57.2% and 50.2%, respectively. Both Black and White medical students demonstrated a significantly higher likelihood of anticipated debt in excess of $150,000 when compared to Asians [Blacks (OR = 2.7, 1.3–5.6), Whites (OR = 1.7, 1.3–2.2)] in adjusted models. Conclusion Black medical students had significantly higher anticipated debt than Asian students. This finding has implications for understanding differential enrollment among minority groups in US medical schools. PMID:24019975

  16. Complex Issues Affecting Student Pharmacist Debt

    PubMed Central

    Campbell, Tom; Congdon, Heather Brennan; Hancock, Kim; Kaun, Megan; Lockman, Paul R.; Evans, R. Lee

    2014-01-01

    It is time for colleges and schools of pharmacy to examine and confront the rising costs of pharmacy education and the increasing student loan debt borne by graduates. These phenomena likely result from a variety of complex factors. The academy should begin addressing these issues before pharmacy education becomes cost-prohibitive for future generations. This paper discusses some of the more salient drivers of cost and student debt load and offers suggestions that may help alleviate some of the financial pressures. PMID:25258436

  17. International labor migration and external debt.

    PubMed

    Bustamante, J A

    1987-01-01

    The prevailing Mexican and US definitions of undocumented migration are poles apart. The US views it as a criminal problem. Mexicans view the undocumented migrants as actors in an economic game in which the rules are extremely disadvantageous to these migrants. Migrants themselves and their communities view the undocumented as a positive element. It is necessary to move toward a bilateral focus and bilateral negotiation on the issue of migratory workers. This proposal derives from several assumptions: 1) the external debt is a bilateral or multilateral issue, 2) it is important to avoid forcing debtor countries to choose between stimulating economic growth or making payment on their foreign debt, 3) prevailing public opinion in the US favors halting undocumented migration, 4) the US views the migration of undocumented Mexicans as the result of forces endogenous to Mexico and exogenous to the US, 5) the US views both Mexico's ability to make payment on its external debt and to halt emigration as tied to the Mexican government's ability or inability to reconcile political stability with scarce monetary resources, and 6) political instability in Mexico could augment emigration to the US and undermine Mexico's ability to address its foreign debt. The following proposal suggests means to link negotiation on the external debt to that of undocumented migration: 1) The Mexican government could reach an accord with the US to channel a portion of the actual interest on the external debt as a fund to be invested in Mexico to construct a system of labor intensive agroindustrial productive units designed to attract former or potential migratory workers; 2) the total amount of these funds would be deducted from interest payments on the principal of the actual external debt and redefined as an ad hoc loan to Mexico to finance these production units; 3) part of the production from these units would be incorporated into ongoing US food relief and food assistance programs; 4) the

  18. The human dimensions of international debt.

    PubMed

    Logie, D

    1993-01-01

    The burden of international debt in Latin America and Africa has caused serious health damage during the 1980s. It has been responsible for the deaths of many thousands of young children in the developing world. Despite efforts to solve the problem, debt will probably persist into the next century, draining the life-blood of poor countries. Reasons are discussed as to why doctors should take an active part in opposing the policies of the major financial institutions responsible for the reverse flow of capital from South to North.

  19. 12 CFR 5.47 - Subordinated debt as capital.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... PROCEDURES FOR CORPORATE ACTIVITIES Other Changes in Activities and Operations § 5.47 Subordinated debt as... approval is required by law. No prior approval is required for the bank to count the subordinated debt as... note agreement; and (iv) A statement of whether the subordinated debt issue complies with all...

  20. 76 FR 64992 - Debt Management Advisory Committee; Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-19

    ... Debt Management Advisory Committee; Meeting Notice is hereby given, pursuant to 5 U.S.C. App. 2, Sec...., Washington, DC, on November 1, 2011 at 9:30 a.m. of the following debt management advisory committee... advice has been offered by debt management advisory committees established by the several major...

  1. 78 FR 3498 - Debt Management Advisory Committee Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-16

    ... Departmental Offices Debt Management Advisory Committee Meeting Notice is hereby given, pursuant to 5 U.S.C... Pennsylvania Avenue, NW.,Washington, DC, on February 5, 2013 at 11:30 a.m. of the following debt management.... Historically, this advice has been offered by debt management advisory committees established by the...

  2. 78 FR 22034 - Debt Management Advisory Committee Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-12

    ... Debt Management Advisory Committee Meeting Notice is hereby given, pursuant to 5 U.S.C. App. 2, Sec. 10...., Washington, DC, on April 30, 2013 at 9:30 a.m. of the following debt management advisory committee: Treasury... been offered by debt management advisory committees established by the several major segments of...

  3. 78 FR 62941 - Debt Management Advisory Committee Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-22

    ... Debt Management Advisory Committee Meeting Notice is hereby given, pursuant to 5 U.S.C. App. 2, Sec. 10....,Washington, DC, on November 5, 2013 at 11:30 a.m. of the following debt management advisory committee... advice has been offered by debt management advisory committees established by the several major...

  4. 77 FR 2133 - Debt Management Advisory Committee Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-13

    ... Debt Management Advisory Committee Meeting Notice is hereby given, pursuant to 5 U.S.C. App. 2, Sec. 10....,Washington, DC, on January 31, 2012 at 11 a.m. of the following debt management advisory committee: Treasury... advice has been offered by debt management advisory committees established by the several major...

  5. 76 FR 41559 - Debt Management Advisory Committee Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-14

    ... Debt Management Advisory Committee Meeting Notice is hereby given, pursuant to 5 U.S.C. App. 2, Sec. 10....,Washington, DC, on August 2, 2011 at 9:30 a.m. of the following debt management advisory committee: Treasury... advice has been offered by debt management advisory committees established by the several major...

  6. Tough Choices in Tough Times: Debt and Medication Nonadherence

    ERIC Educational Resources Information Center

    Kalousova, Lucie; Burgard, Sarah A.

    2014-01-01

    Debt is a ubiquitous component of households' financial portfolios. Yet we have scant understanding of how household debt constrains spending on needed health care. Diverse types of debt have different financial properties and recent work has shown that they may have varying implications for spending on needed health care. In this article, we…

  7. Debt Change and Marital Satisfaction Change in Recently Married Couples

    ERIC Educational Resources Information Center

    Dew, Jeffrey

    2008-01-01

    Although recently married couples report debt as one of their top concerns, research has not measured how debt changes relate to changes in their marital satisfaction. Further, the mechanisms that link debt and marital satisfaction are unknown. Findings using the National Survey of Families and Households (N = 1,078 couples) demonstrated that…

  8. 7 CFR 3.12 - Reporting of consumer debts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 1 2011-01-01 2011-01-01 false Reporting of consumer debts. 3.12 Section 3.12... and Compromise of Claims § 3.12 Reporting of consumer debts. (a) Notice. In demand letters to debtors... the delinquent consumer debt to credit reporting agencies after 60 days; (2) The specific...

  9. 7 CFR 3.21 - Referrals of Debts to Justice.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Referrals of Debts to Justice. 3.21 Section 3.21... and Compromise of Claims § 3.21 Referrals of Debts to Justice. An agency shall promptly refer to Justice for litigation debts on which aggressive collection activity has been taken in accordance...

  10. Yes, No, Maybe So: College Students' Attitudes Regarding Debt

    ERIC Educational Resources Information Center

    Zerquera, Desiree D.; McGowan, Brian L.; Ferguson, Tomika L.

    2016-01-01

    We examined college student attitudes regarding debt. Based on focus group interviews with 31 students from 4 different institutions within a Midwestern university system, data analysis yielded a continuum that captures students' debt approaches while enrolled in college. Findings indicate that students avoided debt completely, made intentional…

  11. 25 CFR 273.35 - Capital outlay or debt retirement.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Capital outlay or debt retirement. 273.35 Section 273.35... outlay or debt retirement. In no instance shall contract funds provided under this part be used as payment for capital outlay or debt retirement expenses; except that, such costs are allowable if they...

  12. 25 CFR 273.35 - Capital outlay or debt retirement.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Capital outlay or debt retirement. 273.35 Section 273.35... outlay or debt retirement. In no instance shall contract funds provided under this part be used as payment for capital outlay or debt retirement expenses; except that, such costs are allowable if they...

  13. 25 CFR 273.35 - Capital outlay or debt retirement.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Capital outlay or debt retirement. 273.35 Section 273.35... outlay or debt retirement. In no instance shall contract funds provided under this part be used as payment for capital outlay or debt retirement expenses; except that, such costs are allowable if they...

  14. 25 CFR 273.35 - Capital outlay or debt retirement.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Capital outlay or debt retirement. 273.35 Section 273.35... outlay or debt retirement. In no instance shall contract funds provided under this part be used as payment for capital outlay or debt retirement expenses; except that, such costs are allowable if they...

  15. 25 CFR 273.35 - Capital outlay or debt retirement.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Capital outlay or debt retirement. 273.35 Section 273.35... outlay or debt retirement. In no instance shall contract funds provided under this part be used as payment for capital outlay or debt retirement expenses; except that, such costs are allowable if they...

  16. 7 CFR 1773.44 - Long-term debt.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Long-term debt. 1773.44 Section 1773.44 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Required Audit Procedures and Documentation § 1773.44 Long-term debt. The CPA's workpapers must document that he/she: (a) Confirmed RUS, FFB, and RTB debt to...

  17. 7 CFR 1773.44 - Long-term debt.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Long-term debt. 1773.44 Section 1773.44 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Required Audit Procedures and Documentation § 1773.44 Long-term debt. The CPA's workpapers must document that he/she: (a) Confirmed RUS, FFB, and RTB debt to...

  18. Issues 2016: Is There a Student Debt Crisis?

    ERIC Educational Resources Information Center

    Eden, Max

    2016-01-01

    Student debt is a convenient target in a presidential election year, but it obscures the true crisis: high dropout rates from low-quality postsecondary institutions and the unmanageable debt borne by students of those institutions. And despite rising student debt, monthly loan payments as a share of income have remained steady, added earnings…

  19. 7 CFR 3.12 - Reporting of consumer debts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Reporting of consumer debts. 3.12 Section 3.12... and Compromise of Claims § 3.12 Reporting of consumer debts. (a) Notice. In demand letters to debtors... the delinquent consumer debt to credit reporting agencies after 60 days; (2) The specific...

  20. 12 CFR 370.3 - Debt Guarantee Program.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... requirements. (g) Long term non-guaranteed debt option. On or before 11:59 p.m., Eastern Standard Time... the par value of the participating entity's senior unsecured debt, as that term is defined in § 370.2... entity that is an insured depository institution had either no senior unsecured debt as that term...

  1. Carbon debt of Conservation Reserve Program (CRP) grasslands converted to bioenergy production.

    PubMed

    Gelfand, Ilya; Zenone, Terenzio; Jasrotia, Poonam; Chen, Jiquan; Hamilton, Stephen K; Robertson, G Philip

    2011-08-16

    Over 13 million ha of former cropland are enrolled in the US Conservation Reserve Program (CRP), providing well-recognized biodiversity, water quality, and carbon (C) sequestration benefits that could be lost on conversion back to agricultural production. Here we provide measurements of the greenhouse gas consequences of converting CRP land to continuous corn, corn-soybean, or perennial grass for biofuel production. No-till soybeans preceded the annual crops and created an initial carbon debt of 10.6 Mg CO(2) equivalents (CO(2)e)·ha(-1) that included agronomic inputs, changes in C stocks, altered N(2)O and CH(4) fluxes, and foregone C sequestration less a fossil fuel offset credit. Total debt, which includes future debt created by additional changes in soil C stocks and the loss of substantial future soil C sequestration, can be constrained to 68 Mg CO(2)e·ha(-1) if subsequent crops are under permanent no-till management. If tilled, however, total debt triples to 222 Mg CO(2)e·ha(-1) on account of further soil C loss. Projected C debt repayment periods under no-till management range from 29 to 40 y for corn-soybean and continuous corn, respectively. Under conventional tillage repayment periods are three times longer, from 89 to 123 y, respectively. Alternatively, the direct use of existing CRP grasslands for cellulosic feedstock production would avoid C debt entirely and provide modest climate change mitigation immediately. Incentives for permanent no till and especially permission to harvest CRP biomass for cellulosic biofuel would help to blunt the climate impact of future CRP conversion.

  2. DebtRank: A Microscopic Foundation for Shock Propagation.

    PubMed

    Bardoscia, Marco; Battiston, Stefano; Caccioli, Fabio; Caldarelli, Guido

    2015-01-01

    The DebtRank algorithm has been increasingly investigated as a method to estimate the impact of shocks in financial networks, as it overcomes the limitations of the traditional default-cascade approaches. Here we formulate a dynamical "microscopic" theory of instability for financial networks by iterating balance sheet identities of individual banks and by assuming a simple rule for the transfer of shocks from borrowers to lenders. By doing so, we generalise the DebtRank formulation, both providing an interpretation of the effective dynamics in terms of basic accounting principles and preventing the underestimation of losses on certain network topologies. Depending on the structure of the interbank leverage matrix the dynamics is either stable, in which case the asymptotic state can be computed analytically, or unstable, meaning that at least one bank will default. We apply this framework to a dataset of the top listed European banks in the period 2008-2013. We find that network effects can generate an amplification of exogenous shocks of a factor ranging between three (in normal periods) and six (during the crisis) when we stress the system with a 0.5% shock on external (i.e. non-interbank) assets for all banks.

  3. DebtRank: A Microscopic Foundation for Shock Propagation

    PubMed Central

    Bardoscia, Marco; Battiston, Stefano; Caccioli, Fabio; Caldarelli, Guido

    2015-01-01

    The DebtRank algorithm has been increasingly investigated as a method to estimate the impact of shocks in financial networks, as it overcomes the limitations of the traditional default-cascade approaches. Here we formulate a dynamical “microscopic” theory of instability for financial networks by iterating balance sheet identities of individual banks and by assuming a simple rule for the transfer of shocks from borrowers to lenders. By doing so, we generalise the DebtRank formulation, both providing an interpretation of the effective dynamics in terms of basic accounting principles and preventing the underestimation of losses on certain network topologies. Depending on the structure of the interbank leverage matrix the dynamics is either stable, in which case the asymptotic state can be computed analytically, or unstable, meaning that at least one bank will default. We apply this framework to a dataset of the top listed European banks in the period 2008–2013. We find that network effects can generate an amplification of exogenous shocks of a factor ranging between three (in normal periods) and six (during the crisis) when we stress the system with a 0.5% shock on external (i.e. non-interbank) assets for all banks. PMID:26091013

  4. Easing Student Debt Burden: One Institution's Response.

    ERIC Educational Resources Information Center

    Flink, Judith Nemerovski; Baron, Claudia A.

    1990-01-01

    In response to sharply rising student debt, the University of Illinois at Chicago, in conjunction with Wheaton College and the University of Chicago, has helped design microcomputer-driven software to teach students about loan programs, assist in personal financial goal analysis, define expectations, and integrate budgeting and financial planning…

  5. 76 FR 1063 - Modifications of Debt Instruments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-07

    ...: Authority: 26 U.S.C. 7805 * * * 0 Par. 2. Section 1.1001-3 is amended by: 0 1. Revising paragraphs (b), (c)(2)(ii), (e)(5)(i) and (h). 0 2. Adding paragraph (f)(7). The revisions and addition read as follows...) of this section. (c) * * * (2) * * * (ii) Property that is not debt. An alteration that results in...

  6. Private Placement Debt Financing for Public Entities

    ERIC Educational Resources Information Center

    Holman, Lance S.

    2010-01-01

    Private placement financing is a debt or capital lease obligation arranged between a municipality or a 501(c) (3) not-for-profit organization and a single sophisticated institutional investor. The investor can be a bank, insurance company, finance company, hedge fund, or high-net worth individual. Private placement financing is similar to…

  7. New Regulations Affect School Debt Financing.

    ERIC Educational Resources Information Center

    Olson, Carol Duane

    1993-01-01

    Provides an overview of changes in Treasury Regulations as they affect school debt financing, including bond and note construction and acquisition issues, other types of equipment and property financing, as well as tax and revenue anticipation notes for working capital needs. (MLF)

  8. The biodiversity-dependent ecosystem service debt.

    PubMed

    Isbell, Forest; Tilman, David; Polasky, Stephen; Loreau, Michel

    2015-02-01

    Habitat destruction is driving biodiversity loss in remaining ecosystems, and ecosystem functioning and services often directly depend on biodiversity. Thus, biodiversity loss is likely creating an ecosystem service debt: a gradual loss of biodiversity-dependent benefits that people obtain from remaining fragments of natural ecosystems. Here, we develop an approach for quantifying ecosystem service debts, and illustrate its use to estimate how one anthropogenic driver, habitat destruction, could indirectly diminish one ecosystem service, carbon storage, by creating an extinction debt. We estimate that c. 2-21 Pg C could be gradually emitted globally in remaining ecosystem fragments because of plant species loss caused by nearby habitat destruction. The wide range for this estimate reflects substantial uncertainties in how many plant species will be lost, how much species loss will impact ecosystem functioning and whether plant species loss will decrease soil carbon. Our exploratory analysis suggests that biodiversity-dependent ecosystem service debts can be globally substantial, even when locally small, if they occur diffusely across vast areas of remaining ecosystems. There is substantial value in conserving not only the quantity (area), but also the quality (biodiversity) of natural ecosystems for the sustainable provision of ecosystem services.

  9. 48 CFR 32.606 - Debt collection.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Debt collection. 32.606 Section 32.606 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING... charges. In the event the contract is assigned under the Assignment of Claims Act of 1940 (31 U.S.C....

  10. Dealing with Student Credit Card Debt.

    ERIC Educational Resources Information Center

    Stanford, William E.

    1999-01-01

    Discusses the danger of college students accumulating a level of credit card debt that can seriously undermine their future lives. Offers 10 suggestions for colleges including controlling solicitations, offering workshops to freshmen, adding credit information to the campus Web site, communicating with the senior class, and discouraging or…

  11. Undergraduate Financial Planning and Debt Management Brochure.

    ERIC Educational Resources Information Center

    Belmont, Jean

    Information on managing debts acquired by St. John's University undergraduate students is provided. The cost of education for an undergraduate student includes tuition, fees, books, home maintenance, personal expenses, and transportation. Student budgets for 1984-1985 and 1985-1986 (estimated) are provided by students' dependency status (dependent…

  12. Institutional Financial Planning and Debt Management Manual.

    ERIC Educational Resources Information Center

    Belmont, Jean

    Information on managing debt acquired by St. John's University students is provided. After a review of the objectives and services of the university's financial aid office and the application and award process, 1984-1985 budgets and estimated 1985-1986 budgets are proposed for an undergraduate, graduate, and law school student. Each budget…

  13. Graduate Financial Planning and Debt Management Brochure.

    ERIC Educational Resources Information Center

    Belmont, Jean

    Information on managing debt acquired by St. John's University graduate students is provided. The cost of education for a graduate student includes tuition, fees, books, home maintenance, personal expenses, and transportation. Student budgets for 1984-1985 and 1985-1986 (estimated) are provided by students' dependency status (dependent 9 months,…

  14. International Labor Migration and External Debt.

    ERIC Educational Resources Information Center

    Bustamante, Jorge A.

    1987-01-01

    Mexico and the United States have different perspectives on undocumented migrant workers. Possible solutions to this dilemma are (1) deciding on a common definition; (2) bilateral negotiations on the status of migrant workers; (3) addressing Mexico's external debt and scarce money resources; and (4) addressing the ways the American economy…

  15. Student Debt Attitudes at Sweet Briar College.

    ERIC Educational Resources Information Center

    Bodfish, Scott; Cheyfitz, Caryn

    1989-01-01

    A mail survey was conducted of alumnae or students who left Sweet Briar between 1979 and 1986. The study was to solicit information about attitudes toward educational loan debt which could be used in counseling current and prospective students, evaluating award packaging policies, and responding to legislation affecting student loans. (MLW)

  16. Debt and Graduation from American Universities

    ERIC Educational Resources Information Center

    Dwyer, Rachel E.; McCloud, Laura; Hodson, Randy

    2012-01-01

    The goal of "college-for-all" in the United States has been pursued in an environment of rising tuition, stagnant grant aid and already strapped family budgets with the gap filled by college loans. College students are thus facing increasing levels of debt as they seek to develop their human capital and improve their career options. Debt…

  17. Land clearing and the biofuel carbon debt.

    PubMed

    Fargione, Joseph; Hill, Jason; Tilman, David; Polasky, Stephen; Hawthorne, Peter

    2008-02-29

    Increasing energy use, climate change, and carbon dioxide (CO2) emissions from fossil fuels make switching to low-carbon fuels a high priority. Biofuels are a potential low-carbon energy source, but whether biofuels offer carbon savings depends on how they are produced. Converting rainforests, peatlands, savannas, or grasslands to produce food crop-based biofuels in Brazil, Southeast Asia, and the United States creates a "biofuel carbon debt" by releasing 17 to 420 times more CO2 than the annual greenhouse gas (GHG) reductions that these biofuels would provide by displacing fossil fuels. In contrast, biofuels made from waste biomass or from biomass grown on degraded and abandoned agricultural lands planted with perennials incur little or no carbon debt and can offer immediate and sustained GHG advantages.

  18. Psychopharmacology's debt to experimental psychology.

    PubMed

    Schmied, Lori A; Steinberg, Hannah; Sykes, Elizabeth A B

    2006-05-01

    The role of experimental psychology in the development of psychopharmacology has largely been ignored in recent historical accounts. In this article the authors attempt to redress that gap by outlining work in early experimental psychology that contributed significantly to the field. While psychiatrists focused on the therapeutic nature of drugs or their mimicry of psychopathology, experimental psychologists used psychoactive drugs as tools to study individual differences in normal behavior as well as to develop methodologies using behavior to study mechanisms of drug action. Experimental work by Kraepelin, Rivers, and Hollingworth was particularly important in establishing drug-screening protocols still used today. Research on nitrous oxide and on the effects of drug combinations is discussed to illustrate the importance of experimental psychology to psychopharmacology.

  19. 26 CFR 1.1272-2 - Treatment of debt instruments purchased at a premium.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Corporation X issues a new debt instrument with a stated redemption price at maturity of $750 to H in exchange... original issue, for $500, a debt instrument issued by Corporation X. The debt instrument matures on July 1... debt instrument's adjusted issue price is $659.75, A sells the debt instrument to B for $750 in...

  20. 26 CFR 1.1272-2 - Treatment of debt instruments purchased at a premium.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Corporation X issues a new debt instrument with a stated redemption price at maturity of $750 to H in exchange... original issue, for $500, a debt instrument issued by Corporation X. The debt instrument matures on July 1... debt instrument's adjusted issue price is $659.75, A sells the debt instrument to B for $750 in...

  1. 26 CFR 1.1272-2 - Treatment of debt instruments purchased at a premium.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Corporation X issues a new debt instrument with a stated redemption price at maturity of $750 to H in exchange... original issue, for $500, a debt instrument issued by Corporation X. The debt instrument matures on July 1... debt instrument's adjusted issue price is $659.75, A sells the debt instrument to B for $750 in...

  2. Student Debt and the Class of 2015. 11th Annual Report

    ERIC Educational Resources Information Center

    Cochrane, Debbie; Cheng, Diane

    2016-01-01

    Student Debt and the Class of 2015 is the eleventh annual report on the student loan debt of recent graduates from four-year colleges, documenting the rise in student loan debt and variation among states as well as colleges. This report includes policy recommendations to address rising student debt and reduce debt burdens, including collecting…

  3. Can't afford a baby? Debt and young Americans☆

    PubMed Central

    Nau, Michael; Dwyer, Rachel E.; Hodson, Randy

    2016-01-01

    This article explores the role of personal debt in the transition to parenthood. We analyze data from the National Longitudinal Study of Youth-1997 cohort and find that for the generation coming of age in the 2000s, student loans delay fertility for women, particularly at very high levels of debt. Home mortgages and credit card debt, in contrast, appear to be precursors to parenthood. These results indicate that different forms of debt have different implications for early adulthood transitions: whereas consumer loans or home mortgages immediately increase access to consumption goods, there is often a significant delay between the accrual and realization of benefits for student loans. The double-edged nature of debt as both barrier and facilitator to life transitions highlights the importance of looking at debt both as a monetary issue and also as a carrier of social meanings. PMID:28090131

  4. Analysis of 2011 physician assistant education debt load.

    PubMed

    Moore, Miranda A; Coffman, Megan; Cawley, James F; Crowley, Diana; Miller, Anthony; Klink, Kathleen

    2017-03-01

    This study seeks to investigate how physician assistants (PAs) finance their education and to characterize the educational debt of PA students. Data from the 2011 American Academy of PAs (AAPA)-Physician Assistant Education Association Graduating Student Survey were used to explore the educational debt of PA students. The median total educational debt of a PA student graduating in 2011 was $80,000. Little financial assistance, other than student loans, is available to PA students. Eighty-five percent of PA students report owing some PA education debt amount, with 23% owing at least $100,000. This study provides a baseline look at PA student debt loads as a starting point for more detailed and robust research into new graduate specialty choices and PA career migration into other specialties. Further research is needed to explore the effect of student debt on students' specialty choices.

  5. "I Fully Expect to Die with This Debt"

    ERIC Educational Resources Information Center

    Patton, Stacey

    2013-01-01

    Student-loan debt is not just a problem for young, recent college graduates searching for their first jobs. Growing numbers of adults nearing the ends of their careers are accumulating such big debt, too, and they don't have a lifetime to pay it back. In fact, student-loan debt is growing fastest among adults ages 60 and older, with more than two…

  6. 32 CFR 228.16 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (CONTINUED) MISCELLANEOUS SECURITY PROTECTIVE FORCE § 228.16 Soliciting, vending, and debt collection. Commercial or political soliciting, vending of all kinds, displaying or distributing commercial...

  7. 76 FR 5070 - Offset of Tax Refund Payments To Collect Delinquent State Unemployment Compensation Debts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-28

    ... Unemployment Compensation Debts AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Interim...'') to collect delinquent State unemployment compensation debts. The Department of the Treasury (Treasury) will incorporate the procedures necessary to collect State unemployment compensation debts as part...

  8. 32 CFR 513.4 - Conditions creditors must meet before getting help in debt processing.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) DEPARTMENT OF THE ARMY AID OF CIVIL AUTHORITIES AND PUBLIC RELATIONS INDEBTEDNESS OF MILITARY PERSONNEL § 513... Regulation Z, such as public utility companies, will send a certification with their request. It must...

  9. 75 FR 8274 - Collection of Administrative Debts; Collection of Debts Arising From Enforcement and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-24

    ... common law. PART 111--COMPLIANCE PROCEDURES 2. The authority citation for part 111 is revised to read as... impose interest and related charges on debts not subject to 31 U.S.C. 3717, in accordance with common law... Arising From Enforcement and Administration of Campaign Finance Laws AGENCY: Federal Election...

  10. Public Debt: Private Asset. Government Debt and Its Role in the Economy.

    ERIC Educational Resources Information Center

    Federal Reserve Bank of Chicago, IL.

    This is one of a series of essays adapted from articles in "On Reserve," a newsletter for economic educators published by the Federal Reserve Bank of Chicago. This pamphlet explains how public debt incurred by the federal government may not be necessarily bad from an economic perspective. The sections of the pamphlet include: (1)…

  11. Disparities in Debt: Parents' Socioeconomic Resources and Young Adult Student Loan Debt

    ERIC Educational Resources Information Center

    Houle, Jason N.

    2014-01-01

    In an era of rising college costs and stagnant grant-based student aid, many young adults rely on their parents' resources and student loans to pay for their postsecondary education. In this study I ask how parents' income and education are linked to young adults' student loan debt. I develop and test two perspectives regarding the…

  12. 7 CFR 1951.7 - Accounts of borrowers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... and home planning or budgeting, including plans for debt payment, supplemented by effective followup management assistance. Account servicing, therefore, must begin with initial planning and must be an integral part of analysis and subsequent planning, as well as follow-up management assistance. (b) Accounts...

  13. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

    The standards and accountability movement in education has undeniably transformed schooling throughout the United States. Even before President Bush signed the No Child Left Behind (NCLB) Act into law in January 2002, mandating annual public school testing in English and math for grades 3-8 and once in high school, most states had already…

  14. Concerns about Debt Hover over a Small College in Iowa

    ERIC Educational Resources Information Center

    Blumenstyk, Goldie

    2009-01-01

    By just about every objective measure, the $88-million in debt that Wartburg College has carried since late 2005 poses a risk. The college's debt load--twice the amount that it takes in annually from tuition and other revenue--has raised red flags with its accreditor, alarmed some faculty members, and left Wartburg with a credit rating just one…

  15. National Policy Agenda to Reduce the Burden of Student Debt

    ERIC Educational Resources Information Center

    Institute for College Access & Success, 2014

    2014-01-01

    Since 2005, "The Institute for College Access & Success" (TICAS) and its Project on Student Debt have worked to reduce the risks and burdens of student debt. TICAS helped create and improve income-based repayment plans to keep federal loan payments manageable; strengthen Pell Grants, which reduce the need to borrow; and simplify the…

  16. 77 FR 22390 - Debt Management Advisory Committee Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-13

    ... Debt Management Advisory Committee Meeting Notice is hereby given, pursuant to 5 U.S.C. App. 2, 10(a)(2..., DC, on May 1, 2012 at 11:30 a.m. of the following debt management advisory committee: Treasury... management advisory committees established by the several major segments of the financial community. When...

  17. Tuition, Financial Aid, Debt, and Dental Student Attrition.

    ERIC Educational Resources Information Center

    DeAngelis, Susan L.

    2000-01-01

    Used 1993 National Postsecondary Student Aid Study data to develop a model of dental student within-year persistence examining the influence of financial aid, tuition, and debt variations on the probability of students' persistence. Though the amount of financial aid received is meeting students' immediate financial needs, debt may have an…

  18. Colleges' Debt Is Fed by Rising Bond Rates

    ERIC Educational Resources Information Center

    Wolverton, Brad

    2008-01-01

    Dozens of colleges and universities, including some of the country's wealthiest institutions, are facing a sharp rise in interest payments on a whopping mound of debt. About a third of the nearly 300 private institutions rated by Moody's Investors Service are financing more than half their debt with variable-rate bonds, some of whose rates have…

  19. 47 CFR 65.302 - Cost of debt.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Cost of debt. 65.302 Section 65.302 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) INTERSTATE RATE OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Exchange Carriers § 65.302 Cost of debt....

  20. 26 CFR 1.1275-5 - Variable rate debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... based on a percentage of S&P 500 Index. On January 1, 1997, X issues a debt instrument that provides for annual interest payments at the end of each year based on a fixed percentage of the value of the S&P 500... Variable rate debt instruments. (a) Applicability—(1) In general. This section provides rules for...

  1. 29 CFR 1650.105 - Notice of Debt.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...'s determination that a debt is owed, including the origin, nature, and amount of the debt; (2) The... by an impartial hearing official (an Administrative Law Judge or an individual not under the... provided written notice of the nature and the amount of the adjustment and a point of contact...

  2. 7 CFR 760.911 - Offsets, assignments, and debt settlement.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be...

  3. 7 CFR 760.911 - Offsets, assignments, and debt settlement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be...

  4. 7 CFR 760.911 - Offsets, assignments, and debt settlement.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 7 2012-01-01 2012-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be...

  5. 7 CFR 760.911 - Offsets, assignments, and debt settlement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be...

  6. 7 CFR 760.911 - Offsets, assignments, and debt settlement.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 7 2013-01-01 2013-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be...

  7. 48 CFR 1631.205-71 - FEHBP bad debts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true FEHBP bad debts. 1631.205-71 Section 1631.205-71 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL... AND PROCEDURES Contracts With Commercial Organizations 1631.205-71 FEHBP bad debts. Erroneous...

  8. 48 CFR 2131.205-3 - Bad debts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Bad debts. 2131.205-3 Section 2131.205-3 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT, FEDERAL... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-3 Bad debts. Erroneous...

  9. 26 CFR 1.166-4 - Reserve for bad debts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Reserve for bad debts. 1.166-4 Section 1.166-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-4 Reserve for bad debts. (a) Allowance of deduction. A taxpayer who has established the reserve method of treating...

  10. 48 CFR 2131.205-3 - Bad debts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Bad debts. 2131.205-3 Section 2131.205-3 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT, FEDERAL... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-3 Bad debts. Erroneous...

  11. 26 CFR 1.166-4 - Reserve for bad debts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Reserve for bad debts. 1.166-4 Section 1.166-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-4 Reserve for bad debts. (a) Allowance of deduction. A taxpayer who has established the reserve method of treating...

  12. 48 CFR 1631.205-71 - FEHBP bad debts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false FEHBP bad debts. 1631.205-71 Section 1631.205-71 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL... AND PROCEDURES Contracts With Commercial Organizations 1631.205-71 FEHBP bad debts. Erroneous...

  13. Regulation of the Debt Sustainability of the Russian Economy

    ERIC Educational Resources Information Center

    Seleznev, Alexander Z.; Chapluk, Vladimir Z.; Sayrenko, Tatiana N.; Sorokina, Larisa N.; Pertovskaya, Maria V.; Alekseenko, Elena A.

    2016-01-01

    The relevance of the investigating problem is caused by the need to reduce the total aggregated amount of debt in Russian economy in conditions of crisis and the strengthening of external anti-Russian sanctions. In this context, the purpose of this article is to identify measures aimed to regulate debt sustainability of the Russian economy using…

  14. Protecting Your District's Ability to Sell Bonds or Other Debt

    ERIC Educational Resources Information Center

    Warden, Dan; Palsma, Abigail Stokes

    2012-01-01

    If a school district has more than $10 million in tax-exempt debt, inclusive of all outstanding bonds, certificates of participation, and other public debt issues with durations of more than nine months, it must comply with the contractual requirements entered into under Securities and Exchange Commission (SEC) rules. District administrators and…

  15. 7 CFR 3550.252 - Debt settlement policies.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Debt settlement policies. 3550.252 Section 3550.252 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Post-Servicing Actions § 3550.252 Debt...

  16. 7 CFR 3550.252 - Debt settlement policies.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 15 2014-01-01 2014-01-01 false Debt settlement policies. 3550.252 Section 3550.252 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Post-Servicing Actions § 3550.252 Debt...

  17. 7 CFR 3550.252 - Debt settlement policies.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Debt settlement policies. 3550.252 Section 3550.252 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Post-Servicing Actions § 3550.252 Debt...

  18. 7 CFR 3550.252 - Debt settlement policies.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Debt settlement policies. 3550.252 Section 3550.252 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Post-Servicing Actions § 3550.252 Debt...

  19. 7 CFR 3550.252 - Debt settlement policies.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 15 2012-01-01 2012-01-01 false Debt settlement policies. 3550.252 Section 3550.252 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Post-Servicing Actions § 3550.252 Debt...

  20. 75 FR 51433 - Modifications of Debt Instruments; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-20

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BJ30 Modifications of Debt Instruments; Hearing... relating to the modification of debt instruments. DATES: The public hearing, originally scheduled...

  1. 26 CFR 1.1275-4 - Contingent payment debt instruments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... other property in an amount equal to the approximate value of such stock or debt. For debt instruments... benchmark rate, the comparable yield is the sum of the value of the benchmark rate on the issue date and the...), the amount of the projected payment is the expected value of the contingent payment as of the...

  2. 12 CFR 1090.105 - Consumer debt collection market.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 8 2013-01-01 2013-01-01 false Consumer debt collection market. 1090.105... CERTAIN CONSUMER FINANCIAL PRODUCT AND SERVICE MARKETS Markets § 1090.105 Consumer debt collection market. (a) Market-Related definitions. As used in this subpart: Annual receipts means, for the consumer...

  3. 12 CFR 1090.105 - Consumer debt collection market.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 9 2014-01-01 2014-01-01 false Consumer debt collection market. 1090.105... CERTAIN CONSUMER FINANCIAL PRODUCT AND SERVICE MARKETS Markets § 1090.105 Consumer debt collection market. (a) Market-Related definitions. As used in this subpart: Annual receipts means, for the consumer...

  4. 'Strange money': risk, finance and socialized debt.

    PubMed

    Dodd, Nigel

    2011-03-01

    This paper explores an essential but neglected aspect of recent discussions of the banking and financial system, namely money itself. Specifically, I take up a distinction drawn by Susan Strange which has never been fully elaborated: between a financial system that is global, and an international monetary system that remains largely territorial. I propose a sociological elaboration of this distinction by examining each category, 'finance' and 'money', in terms of its distinctive orientation to risk and debt. Money is distinguished by its high degree of liquidity and low degree of risk, corresponding to expectations that derive from its status as a 'claim upon society'- a form of socialized debt. But as Strange argued, these features of money are being undermined by the proliferation of sophisticated instruments of financial risk management -'strange money'- that, as monetary substitutes, both weaken states' capacity to manage money, and more broadly, contribute to 'overbanking'. The ultimate danger, according to Strange, is the 'death of money'. The paper concludes by exploring the implications of the distinction for sociological arguments about the changing nature of money.

  5. Anthropogenic ecosystem disturbance and the recovery debt.

    PubMed

    Moreno-Mateos, David; Barbier, Edward B; Jones, Peter C; Jones, Holly P; Aronson, James; López-López, José A; McCrackin, Michelle L; Meli, Paula; Montoya, Daniel; Rey Benayas, José M

    2017-01-20

    Ecosystem recovery from anthropogenic disturbances, either without human intervention or assisted by ecological restoration, is increasingly occurring worldwide. As ecosystems progress through recovery, it is important to estimate any resulting deficit in biodiversity and functions. Here we use data from 3,035 sampling plots worldwide, to quantify the interim reduction of biodiversity and functions occurring during the recovery process (that is, the 'recovery debt'). Compared with reference levels, recovering ecosystems run annual deficits of 46-51% for organism abundance, 27-33% for species diversity, 32-42% for carbon cycling and 31-41% for nitrogen cycling. Our results are consistent across biomes but not across degrading factors. Our results suggest that recovering and restored ecosystems have less abundance, diversity and cycling of carbon and nitrogen than 'undisturbed' ecosystems, and that even if complete recovery is reached, an interim recovery debt will accumulate. Under such circumstances, increasing the quantity of less-functional ecosystems through ecological restoration and offsetting are inadequate alternatives to ecosystem protection.

  6. Anthropogenic ecosystem disturbance and the recovery debt

    PubMed Central

    Moreno-Mateos, David; Barbier, Edward B.; Jones, Peter C.; Jones, Holly P.; Aronson, James; López-López, José A.; McCrackin, Michelle L.; Meli, Paula; Montoya, Daniel; Rey Benayas, José M.

    2017-01-01

    Ecosystem recovery from anthropogenic disturbances, either without human intervention or assisted by ecological restoration, is increasingly occurring worldwide. As ecosystems progress through recovery, it is important to estimate any resulting deficit in biodiversity and functions. Here we use data from 3,035 sampling plots worldwide, to quantify the interim reduction of biodiversity and functions occurring during the recovery process (that is, the ‘recovery debt'). Compared with reference levels, recovering ecosystems run annual deficits of 46–51% for organism abundance, 27–33% for species diversity, 32–42% for carbon cycling and 31–41% for nitrogen cycling. Our results are consistent across biomes but not across degrading factors. Our results suggest that recovering and restored ecosystems have less abundance, diversity and cycling of carbon and nitrogen than ‘undisturbed' ecosystems, and that even if complete recovery is reached, an interim recovery debt will accumulate. Under such circumstances, increasing the quantity of less-functional ecosystems through ecological restoration and offsetting are inadequate alternatives to ecosystem protection. PMID:28106039

  7. Does our sleep debt affect patients’ safety?

    PubMed Central

    Tewari, Anurag; Soliz, Jose; Billota, Federico; Garg, Shuchita; Singh, Harsimran

    2011-01-01

    The provision of anaesthesia requires a high level of knowledge, sound judgement, fast and accurate responses to clinical situations, and the capacity for extended periods of vigilance. With changing expectations and arising medico-legal issues, anaesthesiologists are working round the clock to provide efficient and timely health care services, but little is thought whether the “sleep provider” is having adequate sleep. Decreased performance of motor and cognitive functions in a fatigued anaesthesiologist may result in impaired judgement, late and inadequate responses to clinical changes, poor communication and inadequate record keeping, all of which affect the patient safety, showing without doubt the association of sleep debt to the adverse events and critical incidents. Perhaps it is time that these issues be promptly addressed to prevent the silent perpetuation of a problem that is pertinent to our health and our profession. We endeavour to focus on the evidence that links patient safety to fatigue and sleepiness of health care workers and specifically on anaesthesiologists. The implications of sleep debt are deep on patient safety and strategies to prevent this are the need of the hour. PMID:21431047

  8. Financially At-Risk College Students: An Exploratory Investigation of Student Loan Debt and Prioritization of Debt Repayment

    ERIC Educational Resources Information Center

    Pinto, Mary Beth; Mansfield, Phylis M.

    2006-01-01

    College students today face heavy student loan debt that is intensified by the amount of credit card debt they carry. This study provides a profile of financially at-risk students based on their credit card usage behavior. When compared to the non-financially at-risk students, those in the financially at-risk group were found to have higher…

  9. Developing Countries Debt Relief Initiative for Poor Countries Faces Challenges Debt Relief Initiative for Poor Countries Faces Challenges

    DTIC Science & Technology

    2000-06-01

    This report responds to your request that we (1) assess whether the enhanced Heavily Indebted Poor Countries Initiative is likely to free up...resources for poverty reduction and achieve the goal of debt sustainability, (2) describe the strategy to strengthen the link between debt relief and poverty

  10. Debt-Repaying Mechanism in Chinese Relationships: An Exploration of the Folk Concepts of "Pao" and Human Emotional Debt.

    ERIC Educational Resources Information Center

    Chang, Hui-Ching; Holt, G. Richard

    1994-01-01

    Explores the mechanisms of "pao" and human emotional debt underlying Chinese human relationships through interviews with 55 Chinese in Taiwan. The definition, recompensation, minimization, and manipulation of human emotional debt and the linguistic code by which relations can be made closer or more distant following the principles of…

  11. Do migrants worsen the current account?

    PubMed

    Taslim, M A

    1998-01-01

    Australia's foreign liabilities have increased rapidly since the 1980s. While total net foreign liabilities were only 13.5% of GDP in 1979, they reached 58.4% in 1995-96. Together with these liabilities, service payments also rose and now consume about 20% of export earnings. Fear exists among Australia's general public and policymakers that high indebtedness may put the national economy at risk to international capital markets, impose a heavy repayment burden upon future generations, and reduce future growth potential. Considerable attention is therefore given in public debate to reducing the level of foreign liabilities. There is some concern in Australia that immigration contributes to a widening of its current account deficit, and several cross-sectional studies have found that migrant households have a lower savings rate than do local born households. Aggregate time series data are used to investigate the relationship between the current account and immigration. Analysis of the data indicates that although an increase in net migration tends to raise the current account deficit, the longer term effect of immigration upon the current account is negligible. One should, however, understand that immigration impacts upon the economy in a complex way through various supply and demand side channels, with direct and chain effects upon variables such as the current account spread over the short and long terms. The effects are neither unidirectional nor always easy to isolate. The final outcome, which is the sum of all the effects, is uncertain.

  12. Oxygen kinetics and debt during recovery from expiratory flow-limited exercise in healthy humans.

    PubMed

    Vogiatzis, I; Zakynthinos, S; Georgiadou, O; Golemati, S; Pedotti, A; Macklem, P T; Roussos, C; Aliverti, A

    2007-02-01

    In healthy subjects expiratory flow limitation (EFL) during exercise can lower O(2) delivery to the working muscles. We hypothesized that if this affects exercise performance it should influence O(2) kinetics at the end of exercise when the O(2) debt is repaid. We performed an incremental exercise test on six healthy males with a Starling resistor in the expiratory line limiting expiratory flow to approximately 1 l s(-1) to determine maximal EFL exercise workload (W (max)). In two more square-wave exercise runs subjects exercised with and without EFL at W (max) for 6 min, while measuring arterial O(2) saturation (% SaO(2)), end-tidal pressure of CO(2) (P (ET)CO(2)) and breath-by-breath O(2) consumption VO2 taking into account changes in O(2) stored in the lungs. Over the last minute of EFL exercise, mean P (ET)CO(2) (54.7 +/- 9.9 mmHg) was significantly higher (P < 0.05) compared to control (41.4 +/- 3.9 mmHg). At the end of EFL exercise %SaO(2) fell significantly by 4 +/- 3%. When exercise stopped, EFL was removed, and we continued to measure VO2. During recovery, there was an immediate step increase in [Formula: see text] so that repayment of EFL O(2) debt started at a higher VO2 than control. Recovery VO2 kinetics after EFL exercise was best characterized by a double-exponential function with fundamental and slow time constants of 27 +/- 11 and 1,020 +/- 305 s, compared to control values of 41 +/- 10 and 1,358 +/- 320 s, respectively. EFL O(2) debt was 52 +/- 22% greater than control (2.19 +/- 0.58 vs. 1.49 +/- 0.38 l). We conclude that EFL exercise increases the O(2) debt and leads to hypoxemia in part due to hypercapnia.

  13. 31 CFR 363.25 - How do I conduct transactions in my account or in Treasury securities held in my account?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... account or in Treasury securities held in my account? 363.25 Section 363.25 Money and Finance: Treasury... PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT General Provisions Governing Securities Held in TreasuryDirect § 363.25 How do I conduct transactions in my account or in...

  14. Cascades in multiplex financial networks with debts of different seniority

    NASA Astrophysics Data System (ADS)

    Brummitt, Charles D.; Kobayashi, Teruyoshi

    2015-06-01

    The seniority of debt, which determines the order in which a bankrupt institution repays its debts, is an important and sometimes contentious feature of financial crises, yet its impact on systemwide stability is not well understood. We capture seniority of debt in a multiplex network, a graph of nodes connected by multiple types of edges. Here an edge between banks denotes a debt contract of a certain level of seniority. Next we study cascading default. There exist multiple kinds of bankruptcy, indexed by the highest level of seniority at which a bank cannot repay all its debts. Self-interested banks would prefer that all their loans be made at the most senior level. However, mixing debts of different seniority levels makes the system more stable in that it shrinks the set of network densities for which bankruptcies spread widely. We compute the optimal ratio of senior to junior debts, which we call the optimal seniority ratio, for two uncorrelated Erdős-Rényi networks. If institutions erode their buffer against insolvency, then this optimal seniority ratio rises; in other words, if default thresholds fall, then more loans should be senior. We generalize the analytical results to arbitrarily many levels of seniority and to heavy-tailed degree distributions.

  15. Scale-invariant properties of public-debt growth

    NASA Astrophysics Data System (ADS)

    Petersen, A. M.; Podobnik, B.; Horvatic, D.; Stanley, H. E.

    2010-05-01

    Public debt is one of the important economic variables that quantitatively describes a nation's economy. Because bankruptcy is a risk faced even by institutions as large as governments (e.g., Iceland), national debt should be strictly controlled with respect to national wealth. Also, the problem of eliminating extreme poverty in the world is closely connected to the study of extremely poor debtor nations. We analyze the time evolution of national public debt and find "convergence": initially less-indebted countries increase their debt more quickly than initially more-indebted countries. We also analyze the public debt-to-GDP ratio {\\cal R} , a proxy for default risk, and approximate the probability density function P({\\cal R}) with a Gamma distribution, which can be used to establish thresholds for sustainable debt. We also observe "convergence" in {\\cal R} : countries with initially small {\\cal R} increase their {\\cal R} more quickly than countries with initially large {\\cal R} . The scaling relationships for debt and {\\cal R} have practical applications, e.g. the Maastricht Treaty requires members of the European Monetary Union to maintain {\\cal R} < 0.6 .

  16. 26 CFR 1.1275-7 - Inflation-indexed debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (ii) A debt instrument subject to section 529 (certain debt instruments issued by qualified state... debt instrument is subject to a contingency other than the inflation contingency or the contingencies... the calendar year as its taxable year. (ii) Indexing methodology. The debt instrument provides...

  17. Student Debt and the Class of 2014: 10th Annual Report

    ERIC Educational Resources Information Center

    Cochrane, Debbie; Reed, Matthew

    2015-01-01

    "Student Debt and the Class of 2014" is the tenth annual report on the student loan debt of recent graduates from four-year colleges. It documents the latest rise in student loan debt and finds considerable variation among states as well as colleges. It also includes a new analysis of how debt at graduation has changed over the last…

  18. 12 CFR 313.163 - Notification of debts of 180 days or less.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Notification of debts of 180 days or less. 313... Notification of debts of 180 days or less. The Director, in his discretion, may also notify the Secretary of the Treasury of debts that have been delinquent for 180 days or less, including debts the FDIC...

  19. What Can Tobit-Piecewise Regression Tell Us about the Determinants of Household Educational Debt?

    ERIC Educational Resources Information Center

    Thipbharos, Titirut

    2014-01-01

    Educational debt as part of household debt remains a problem for Thailand. The significant factors of household characteristics with regard to educational debt are shown by constructing a Tobit-piecewise regression for three different clusters, namely poor, middle and affluent households in Thailand. It was found that household debt is likely to…

  20. 7 CFR 792.18 - Referral of debts to Department of Justice.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Referral of debts to Department of Justice. 792.18... § 792.18 Referral of debts to Department of Justice. (a) Debts that exceed $100,000.00 exclusive of... referred to the Department of Justice before they can be discharged. (b) Debts which cannot be...

  1. 12 CFR 313.163 - Notification of debts of 180 days or less.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Notification of debts of 180 days or less. 313... Notification of debts of 180 days or less. The Director, in his discretion, may also notify the Secretary of the Treasury of debts that have been delinquent for 180 days or less, including debts the FDIC...

  2. 12 CFR 313.163 - Notification of debts of 180 days or less.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Notification of debts of 180 days or less. 313... Notification of debts of 180 days or less. The Director, in his discretion, may also notify the Secretary of the Treasury of debts that have been delinquent for 180 days or less, including debts the FDIC...

  3. 12 CFR 313.163 - Notification of debts of 180 days or less.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Notification of debts of 180 days or less. 313... Notification of debts of 180 days or less. The Director, in his discretion, may also notify the Secretary of the Treasury of debts that have been delinquent for 180 days or less, including debts the FDIC...

  4. 12 CFR 313.163 - Notification of debts of 180 days or less.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Notification of debts of 180 days or less. 313... Notification of debts of 180 days or less. The Director, in his discretion, may also notify the Secretary of the Treasury of debts that have been delinquent for 180 days or less, including debts the FDIC...

  5. The Race to Refinance Debt: Market Offers Opportunities to Reduce Interest Costs.

    ERIC Educational Resources Information Center

    DuPont, Lorrie A.

    1992-01-01

    In this interest market, colleges and universities could benefit from careful evaluation of debt portfolios. Refinancing debt is an opportunity to lower debt service costs, ease cash flow, change security pledges, eliminate debt service reserves, update bond documents. Timing is important. Existing and new bonds can also be combined…

  6. 26 CFR 1.163-7 - Deduction for OID on certain debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... issuer for a price in excess of its adjusted issue price (as defined in § 1.1275-1(b)), the excess... issuer repurchases a debt instrument in a debt-for-debt exchange, the repurchase price is the issue price... 483). However, if the issue price of the newly issued debt instrument is determined under...

  7. Habitat destruction and the extinction debt revisited

    SciTech Connect

    Loehle, C.

    1996-02-01

    A very important analysis of the problem of habitat destruction concluded that such destruction may lead to an extinction debt, which is the irreversible loss of species following a prolonged transient or delay. An error in interpretation of this model led the authors to apply the results to all types of habitat destruction, but in fact the model applies only to an across-the-board decrease in fecundity, not to disturbances. For repeated, spatially random disturbance, a different model applies. For habitat destruction on regional scales (reduction in ecosystem area without disturbance in remnant areas), one must, in contrast, apply species-area relations based on the distribution of different habitat types (e.g., elevational and rainfall gradients, physiographic and edaphic variability). The error in interpretation of the basic model is presented, followed by clarification of model usage and development of a new model that applies to disturbance events.

  8. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

    This curriculum guide describes the accounting curriculum in the following three areas: accounting clerk, bookkeeper, and nondegreed accountant. The competencies and tasks complement the Arizona validated listing in these areas. The guide lists 24 competencies for nondegreed accountants, 10 competencies for accounting clerks, and 11 competencies…

  9. 26 CFR 1.453-3 - Purchaser evidences of indebtedness payable on demand or readily tradable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounting reporting on a calendar year basis, transferred all of his stock in corporation X (traded on an... per year), and Y's unsecured promissory note, with a principal amount of $750,000. At the time of such exchange A's basis in the corporation X stock is $900,000. The promissory note is payable at the rate...

  10. 5 CFR 831.1305 - Collection of debts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... § 831.1304 will not be applied when the debt is caused by (i) a retroactive adjustment in the periodic... election of different entitlements under law, if the adjustment is made within 120 days of the...

  11. Sovereign public debt crisis in Europe. A network analysis

    NASA Astrophysics Data System (ADS)

    Matesanz, David; Ortega, Guillermo J.

    2015-10-01

    In this paper we analyse the evolving network structure of the quarterly public debt-to-GDP ratio from 2000 to 2014. By applying tools and concepts coming from complex systems we study the effects of the global financial crisis over public debt network connections and communities. Two main results arise from this analysis: firstly, countries public debts tend to synchronize their evolution, increasing global connectivity in the network and dramatically decreasing the number of communities. Secondly, a disruption in previous structure is observed at the time of the shock, emerging a more centralized and less diversify network topological organization which might be more prone to suffer contagion effects. This last fact is evidenced by an increasing tendency in countries of similar level of public debt to be connected between them, which we have quantified by the network assortativity.

  12. A Class to Prepare Students to Manage Educational Debt.

    ERIC Educational Resources Information Center

    Popik, Roberta S.; And Others

    1986-01-01

    A counseling program prepared for Georgetown University School of Dentistry is described. It trains students in concepts associated with short- and long-term financial planning, banking relationships, credit, business planning and structuring debt into an individual student's lifestyle. (MLW)

  13. Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

    ERIC Educational Resources Information Center

    Adams, Bert K.; And Others

    This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

  14. Analysis of debt leveraging in private power projects

    SciTech Connect

    Kahn, E.P.; Meal, M.; Doerrer, S.; Morse, S.

    1992-08-01

    As private power has grown to become a significant part of the electricity system, increasing concern about its financial implications has arisen. In many cases, the source of this concern has been the substantial reliance of these projects on debt financing. This study examines debt leveraging in private power projects. The policy debate on these issues has typically been conducted at a high level of generality. Critics of the private power industry assert that high debt leveraging confers an unfair competitive advantage by lowering the cost of capital. This leveraging is only possible because risks are shifted to the utility. Further, debt leveraging is claimed to be a threat to reliability. On the opposite side, it is argued that debt leveraging imposes costs and obligations not borne by utilities, and so there is no financial advantage. The private producers also argue that on balance more risk is shifted away from utilities than to them, and that incentives for reliability are strong. In this study we examine the project finance mechanisms used in private power lending in detail, relying on a sample of actual loan documents. This review and its findings should be relevant to the further evolution of this debate. State regulatory commissions are likely to be interested in it, and Federal legislation to amend the Public Utility Holding Company Act (PUHCA) could require states to consider the implications of debt leveraging in relation to their oversight of utility power purchase programs.

  15. 18 CFR 367.3010 - Account 301, Organization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS..., selling bonds or other evidences of debt or expenses in connection with the authorization, issuance...

  16. 14 CFR Section 7 - Chart of Profit and Loss Accounts

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Profit and Loss Classification Section 7 Chart of Profit and Loss Accounts Objective classification of.... 75.9General ground property 70 70 70. 76Amortization expense, capital leases: 76.1Amortization... Dr, 53 Cr. nonoperating income and expense 81Interest on long-term debt and capital leases:...

  17. Guidelines for Keeping the Cornell Farm Account Book. Student Manual.

    ERIC Educational Resources Information Center

    Paterson, Dale J.

    This student manual contains guidelines for keeping the Cornell Farm Account Book. The manual is divided into the following fifteen units of instruction: (1) Why Keep Records?, (2) Operating Expenses, (3) Labor Records, (4) Interest and Debt Payments, (5) Capital Purchases and Improvements, (6) Milk Sales, (7) Crop Sales, (8) Livestock Sold, (9)…

  18. Socioeconomic legacy yields an invasion debt.

    PubMed

    Essl, Franz; Dullinger, Stefan; Rabitsch, Wolfgang; Hulme, Philip E; Hülber, Karl; Jarošík, Vojtěch; Kleinbauer, Ingrid; Krausmann, Fridolin; Kühn, Ingolf; Nentwig, Wolfgang; Vilà, Montserrat; Genovesi, Piero; Gherardi, Francesca; Desprez-Loustau, Marie-Laure; Roques, Alain; Pyšek, Petr

    2011-01-04

    Globalization and economic growth are widely recognized as important drivers of biological invasions. Consequently, there is an increasing need for governments to address the role of international trade in their strategies to prevent species introductions. However, many of the most problematic alien species are not recent arrivals but were introduced several decades ago. Hence, current patterns of alien-species richness may better reflect historical rather than contemporary human activities, a phenomenon which might be called "invasion debt." Here, we show that across 10 taxonomic groups (vascular plants, bryophytes, fungi, birds, mammals, reptiles, amphibians, fish, terrestrial insects, and aquatic invertebrates) in 28 European countries, current numbers of alien species established in the wild are indeed more closely related to indicators of socioeconomic activity from the year 1900 than to those from 2000, although the majority of species introductions occurred during the second half of the 20th century. The strength of the historical signal varies among taxonomic groups, with those possessing good capabilities for dispersal (birds, insects) more strongly associated with recent socioeconomic drivers. Nevertheless, our results suggest a considerable historical legacy for the majority of the taxa analyzed. The consequences of the current high levels of socioeconomic activity on the extent of biological invasions will thus probably not be completely realized until several decades into the future.

  19. Socioeconomic legacy yields an invasion debt

    PubMed Central

    Essl, Franz; Dullinger, Stefan; Rabitsch, Wolfgang; Hulme, Philip E.; Hülber, Karl; Jarošík, Vojtěch; Kleinbauer, Ingrid; Krausmann, Fridolin; Kühn, Ingolf; Nentwig, Wolfgang; Vilà, Montserrat; Genovesi, Piero; Gherardi, Francesca; Desprez-Loustau, Marie-Laure; Roques, Alain; Pyšek, Petr

    2011-01-01

    Globalization and economic growth are widely recognized as important drivers of biological invasions. Consequently, there is an increasing need for governments to address the role of international trade in their strategies to prevent species introductions. However, many of the most problematic alien species are not recent arrivals but were introduced several decades ago. Hence, current patterns of alien-species richness may better reflect historical rather than contemporary human activities, a phenomenon which might be called “invasion debt.” Here, we show that across 10 taxonomic groups (vascular plants, bryophytes, fungi, birds, mammals, reptiles, amphibians, fish, terrestrial insects, and aquatic invertebrates) in 28 European countries, current numbers of alien species established in the wild are indeed more closely related to indicators of socioeconomic activity from the year 1900 than to those from 2000, although the majority of species introductions occurred during the second half of the 20th century. The strength of the historical signal varies among taxonomic groups, with those possessing good capabilities for dispersal (birds, insects) more strongly associated with recent socioeconomic drivers. Nevertheless, our results suggest a considerable historical legacy for the majority of the taxa analyzed. The consequences of the current high levels of socioeconomic activity on the extent of biological invasions will thus probably not be completely realized until several decades into the future. PMID:21173227

  20. 31 CFR 363.208 - Can I transfer my marketable Treasury security from my TreasuryDirect ® account to an account in...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... security from my TreasuryDirect ® account to an account in another book-entry system? 363.208 Section 363..., DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Marketable Treasury Securities § 363.208 Can I transfer my marketable Treasury security from my...

  1. 31 CFR 363.208 - Can I transfer my marketable Treasury security from my TreasuryDirect ® account to an account in...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... security from my TreasuryDirect ® account to an account in another book-entry system? 363.208 Section 363..., DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT Marketable Treasury Securities § 363.208 Can I transfer my marketable Treasury security from my...

  2. Prize level and debt size: impact on gambling behaviour.

    PubMed

    Crewe-Brown, Courtney; Blaszczynski, Alex; Russell, Alex

    2014-09-01

    No studies to date have specifically determined the relationship between prize levels, debt size, and impulsivity on reported gambling behaviour on Electronic Gaming Machines (EGM). The present study reports the findings of a pilot study designed to investigate whether or not the likelihood of increasing the size of a bet was related to the level of prize offered and personal debt. The sample consisted of 171 first year psychology students (61 males and 120 females). Participants completed a series of gambling vignettes designed to elicit data on reported bet size according to different prize levels and debt sizes; the Eysenck Impulsivity Scale (Eysenck and Eysenck 1977); the Canadian Problem Gambling Index; and an author-constructed questionnaire eliciting data on demographic and gambling behaviours. Results indicated that as prize levels increase the odds (relative risk) of an individual placing a bet on an EGM and the amount of money reportedly bet tends to increase. A negative relationship between debt size and reported gambling behaviour moderated by prize level was found. No differences were found in the odds of placing a bet according to impulsivity. It was concluded that prize and debt sizes do influence propensities to gamble and level of bets. The findings have implications for restricting jackpot and general prize levels as a responsible gambling strategy designed to reduce motivations to gamble.

  3. Randomly Accountable

    ERIC Educational Resources Information Center

    Kane, Thomas J.; Staiger, Douglas O.; Geppert, Jeffrey

    2002-01-01

    The accountability debate tends to devolve into a battle between the pro-testing and anti-testing crowds. When it comes to the design of a school accountability system, the devil is truly in the details. A well-designed accountability plan may go a long way toward giving school personnel the kinds of signals they need to improve performance.…

  4. 13 CFR 123.14 - How does the Federal Debt Collection Procedures Act of 1990 apply?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ADMINISTRATION DISASTER LOAN PROGRAM Overview § 123.14 How does the Federal Debt Collection Procedures Act of... who owns property which is subject to an outstanding judgment lien for a debt owed to the...

  5. 76 FR 64429 - Senior Executive Service; Public Debt Performance Review Board (PRB)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-18

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Bureau of the Public Debt Senior Executive Service; Public Debt Performance Review Board (PRB) AGENCY..., Office of Information Technology, BPD; Cynthia Z. Springer, Assistant Commissioner, Office...

  6. Student Credit Card Debt in the 21st Century: Options for Financial Aid Administrators.

    ERIC Educational Resources Information Center

    Oleson, Mark

    2001-01-01

    Provides multiple workable solutions financial aid offices can offer students throughout their college experience to deal with debt: preventive solutions for avoiding problems with credit card debt, holistic solutions for other related problems, and remedial solutions for existing problems. (EV)

  7. Ecological constraints increase the climatic debt in forests

    NASA Astrophysics Data System (ADS)

    Bertrand, Romain; Riofrío-Dillon, Gabriela; Lenoir, Jonathan; Drapier, Jacques; de Ruffray, Patrice; Gégout, Jean-Claude; Loreau, Michel

    2016-08-01

    Biodiversity changes are lagging behind current climate warming. The underlying determinants of this climatic debt are unknown and yet critical to understand the impacts of climate change on the present biota and improve forecasts of biodiversity changes. Here we assess determinants of climatic debt accumulated in French forest herbaceous plant communities between 1987 and 2008 (that is, a 1.05 °C mean difference between the observed and bioindicated temperatures). We show that warmer baseline conditions predispose plant communities to larger climatic debts, and that climate warming exacerbates this response. Forest plant communities, however, are absorbing part of the temperature increase mainly through the species' ability to tolerate changing climate. As climate warming is expected to accelerate during the twenty-first century, plant migration and tolerance to climatic stresses probably will be insufficient to absorb this impact posing threats to the sustainability of forest plant communities.

  8. Ecological constraints increase the climatic debt in forests

    PubMed Central

    Bertrand, Romain; Riofrío-Dillon, Gabriela; Lenoir, Jonathan; Drapier, Jacques; de Ruffray, Patrice; Gégout, Jean-Claude; Loreau, Michel

    2016-01-01

    Biodiversity changes are lagging behind current climate warming. The underlying determinants of this climatic debt are unknown and yet critical to understand the impacts of climate change on the present biota and improve forecasts of biodiversity changes. Here we assess determinants of climatic debt accumulated in French forest herbaceous plant communities between 1987 and 2008 (that is, a 1.05 °C mean difference between the observed and bioindicated temperatures). We show that warmer baseline conditions predispose plant communities to larger climatic debts, and that climate warming exacerbates this response. Forest plant communities, however, are absorbing part of the temperature increase mainly through the species' ability to tolerate changing climate. As climate warming is expected to accelerate during the twenty-first century, plant migration and tolerance to climatic stresses probably will be insufficient to absorb this impact posing threats to the sustainability of forest plant communities. PMID:27561410

  9. 15 CFR 19.15 - How will Commerce entities refer Commerce debts to private collection agencies?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false How will Commerce entities refer Commerce debts to private collection agencies? 19.15 Section 19.15 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.15 How...

  10. 15 CFR 19.7 - When will Commerce entities compromise a Commerce debt?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false When will Commerce entities compromise a Commerce debt? 19.7 Section 19.7 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.7 When will Commerce entities...

  11. 12 CFR 560.40 - Commercial paper and corporate debt securities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Commercial paper and corporate debt securities... paper and corporate debt securities. Pursuant to HOLA section 5(c)(2)(D), a Federal savings association may invest in, sell, or hold commercial paper and corporate debt securities subject to the...

  12. 12 CFR 225.140 - Disposition of property acquired in satisfaction of debts previously contracted.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... satisfaction of debts previously contracted. 225.140 Section 225.140 Banks and Banking FEDERAL RESERVE SYSTEM... property acquired in satisfaction of debts previously contracted. (a) The Board recently considered the... acquiring and holding assets acquired in satisfaction of a debt previously contracted in good faith (a...

  13. 12 CFR 225.140 - Disposition of property acquired in satisfaction of debts previously contracted.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... satisfaction of debts previously contracted. 225.140 Section 225.140 Banks and Banking FEDERAL RESERVE SYSTEM... property acquired in satisfaction of debts previously contracted. (a) The Board recently considered the... acquiring and holding assets acquired in satisfaction of a debt previously contracted in good faith (a...

  14. 31 CFR 5.14 - How will Treasury entities report Treasury debts to credit bureaus?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false How will Treasury entities report Treasury debts to credit bureaus? 5.14 Section 5.14 Money and Finance: Treasury Office of the Secretary of the Treasury TREASURY DEBT COLLECTION Procedures To Collect Treasury Debts § 5.14 How will...

  15. 31 CFR 5.7 - When will Treasury entities compromise a Treasury debt?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false When will Treasury entities compromise a Treasury debt? 5.7 Section 5.7 Money and Finance: Treasury Office of the Secretary of the Treasury TREASURY DEBT COLLECTION Procedures To Collect Treasury Debts § 5.7 When will Treasury...

  16. 31 CFR 5.15 - How will Treasury entities refer Treasury debts to private collection agencies?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false How will Treasury entities refer Treasury debts to private collection agencies? 5.15 Section 5.15 Money and Finance: Treasury Office of the Secretary of the Treasury TREASURY DEBT COLLECTION Procedures To Collect Treasury Debts § 5.15 How...

  17. Development and External Debt: Friend or Foe? Academy for Educational Development 25th Anniversary Seminar Series.

    ERIC Educational Resources Information Center

    Hope, Nicholas C.

    Arguing that the benefits from borrowing abroad exceed the costs recently imposed on countries through debt-servicing difficulties, this paper defines debt as an engine of growth, forcing the borrower to produce goods efficiently, export them, and function competitively in the international market. Debt-servicing difficulties of developing nations…

  18. 13 CFR 120.975 - CDC Liquidation of loans and debt collection litigation.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false CDC Liquidation of loans and debt... BUSINESS LOANS Development Company Loan Program (504) Authority of Cdcs to Perform Liquidation and Debt Collection Litigation § 120.975 CDC Liquidation of loans and debt collection litigation. (a) PCLP CDCs. If...

  19. 13 CFR 120.975 - CDC Liquidation of loans and debt collection litigation.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false CDC Liquidation of loans and debt... BUSINESS LOANS Development Company Loan Program (504) Authority of Cdcs to Perform Liquidation and Debt Collection Litigation § 120.975 CDC Liquidation of loans and debt collection litigation. (a) PCLP CDCs. If...

  20. 13 CFR 120.975 - CDC Liquidation of loans and debt collection litigation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false CDC Liquidation of loans and debt... BUSINESS LOANS Development Company Loan Program (504) Authority of Cdcs to Perform Liquidation and Debt Collection Litigation § 120.975 CDC Liquidation of loans and debt collection litigation. (a) PCLP CDCs. If...

  1. 13 CFR 120.975 - CDC Liquidation of loans and debt collection litigation.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false CDC Liquidation of loans and debt... BUSINESS LOANS Development Company Loan Program (504) Authority of Cdcs to Perform Liquidation and Debt Collection Litigation § 120.975 CDC Liquidation of loans and debt collection litigation. (a) PCLP CDCs. If...

  2. 13 CFR 120.975 - CDC Liquidation of loans and debt collection litigation.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false CDC Liquidation of loans and debt... BUSINESS LOANS Development Company Loan Program (504) Authority of Cdcs to Perform Liquidation and Debt Collection Litigation § 120.975 CDC Liquidation of loans and debt collection litigation. (a) PCLP CDCs. If...

  3. 31 CFR 29.518 - Reporting delinquent debts to credit bureaus.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Reporting delinquent debts to credit bureaus. 29.518 Section 29.518 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL... amount, status, and history of the debt; and (3) The fact that the debt arose in connection with...

  4. 32 CFR 268.8 - Flash report of major foreign debt arrearages.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Flash report of major foreign debt arrearages... OF DEFENSE § 268.8 Flash report of major foreign debt arrearages. Major foreign debt arrearages are monitored by the NAC. Therefore, periodically DSAA will request flash reports from the DoD Components...

  5. 32 CFR 268.8 - Flash report of major foreign debt arrearages.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 2 2011-07-01 2011-07-01 false Flash report of major foreign debt arrearages... OF DEFENSE § 268.8 Flash report of major foreign debt arrearages. Major foreign debt arrearages are monitored by the NAC. Therefore, periodically DSAA will request flash reports from the DoD Components...

  6. 42 CFR 413.89 - Bad debts, charity, and courtesy allowances.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... under the program. (b) Definitions—(1) Bad debts. Bad debts are amounts considered to be uncollectible... the definition of a “full-benefit dual eligible individual” at § 423.772 of this chapter. (i) Exception. Bad debts arising from covered services paid under a reasonable charge-based methodology or a...

  7. 11 CFR 116.7 - Debt settlement plans filed by terminating committees; Commission review.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... of the debt and a comparison to the remedies customarily pursued by the creditor in similar circumstances involving nonpolitical debtors; and (iv) The terms of the debt settlement and a comparison to the... has sufficient cash on hand to pay the total amount indicated in the debt settlement plan, and if...

  8. 45 CFR 30.13 - Debt reporting and use of credit reporting agencies.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... over $100 to credit bureaus or other automated databases. Debts arising under the Social Security Act..., address, and social security number and the nature, amount, status and history of the debt. (b) Use of... a debtor's ability to repay a debt; and to locate debtors. In the case of an individual,...

  9. 7 CFR 1403.14 - Prior provision of rights with respect to debt.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Prior provision of rights with respect to debt. 1403... AND PROCEDURES § 1403.14 Prior provision of rights with respect to debt. CCC will not provide an... Government employee; or (d) Referring the debt to IRS for tax refund offset....

  10. 7 CFR 792.15 - Prior provision of rights with respect to debt.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Prior provision of rights with respect to debt. 792.15... § 792.15 Prior provision of rights with respect to debt. FSA will not provide an administrative appeal... the debt to IRS for tax refund offset....

  11. 7 CFR 1403.17 - Referral of debts to Department of Justice.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Referral of debts to Department of Justice. 1403.17... PROCEDURES § 1403.17 Referral of debts to Department of Justice. Debts which cannot be collected in accordance with these regulations may be referred to the Department of Justice for collection action....

  12. Debt to Degree: A New Way of Measuring College Success. Charts You Can Trust

    ERIC Educational Resources Information Center

    Carey, Kevin; Dillon, Erin

    2011-01-01

    The American higher education system is plagued by two chronic problems: dropouts and debt. Barely half of the students who start college get a degree within six years, and graduation rates at less-selective colleges often hover at 25 percent or less. At the same time, student loan debt is at an all-time high, recently passing credit card debt in…

  13. Relationships between College Students' Credit Card Debt, Undesirable Academic Behaviors and Cognitions, and Academic Performance

    ERIC Educational Resources Information Center

    Hogan, Eileen A.; Bryant, Sarah K.; Overymyer-Day, Leslie E.

    2013-01-01

    The acquisition of credit card debt by college students has long been a topic of concern. This study explores relationships among debt, undesirable academic behaviors and cognitions, and academic performance, through surveys of 338 students in a public university, replicating two past measures of credit card debt and creating new measures of…

  14. New England's Disadvantaged Populations Struggle the Most with Student Debt Repayment

    ERIC Educational Resources Information Center

    Saas, Darcy Rollins

    2016-01-01

    Regularly reported statistics about high and growing student-loan debt levels, combined with increased rates of delinquency and default, have prompted calls to address the student-debt "crisis." For New England, with its highly educated population and large higher education industry, student-loan debt is an important economic policy…

  15. Student Loan Debt Literacy: A Comparison of First-Generation and Continuing-Generation College Students

    ERIC Educational Resources Information Center

    Lee, Jason; Mueller, John A.

    2014-01-01

    While much has been written about the increasing debt burden that college students incur, little research examines student's perceptions of debt. This study sought to determine if student loan debt literacy differs by generation status (first-generation and continuing-generation). The data for this study was collected from a sample of 156…

  16. Does the Fear of Debt Constrain Choice of University and Subject of Study?

    ERIC Educational Resources Information Center

    Callender, Claire; Jackson, Jonathan

    2008-01-01

    The new student funding regime introduced by the 2004 Higher Education Act in England is predicated on the accumulation of student debt. Variable tuition fees, repaid by student loans, will increase average student loan debt on graduation. This article examines how fear of debt and financial constraints affect prospective students' choices of…

  17. 31 CFR 351.2 - How do I contact Public Debt?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false How do I contact Public Debt? 351.2 Section 351.2 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL..., SERIES EE General Information § 351.2 How do I contact Public Debt? You may contact Public Debt by...

  18. 31 CFR 351.2 - How do I contact Public Debt?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false How do I contact Public Debt? 351.2 Section 351.2 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL..., SERIES EE General Information § 351.2 How do I contact Public Debt? You may contact Public Debt by...

  19. 31 CFR 351.2 - How do I contact Public Debt?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false How do I contact Public Debt? 351.2 Section 351.2 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL..., SERIES EE General Information § 351.2 How do I contact Public Debt? You may contact Public Debt by...

  20. 15 CFR 19.14 - How will Commerce entities report Commerce debts to credit bureaus?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false How will Commerce entities report Commerce debts to credit bureaus? 19.14 Section 19.14 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.14 How will Commerce...

  1. 26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Denial of bad debt reserves for large banks. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.585-5 Denial of bad debt... other section for an addition to a reserve for bad debts. However, for these years, except as...

  2. 26 CFR 1.271-1 - Debts owed by political parties.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... thereunder), no deduction shall be allowed under section 166 (relating to bad debts) or section 165(g... appears that the bad debt was incurred to or purchased by, or the worthless security was acquired by, the... has been active in the party no bad debt deduction will be allowed with respect to the loan....

  3. 26 CFR 1.593-5 - Addition to reserves for bad debts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Addition to reserves for bad debts. 1.593-5... bad debts. (a) Amount of addition. As an alternative to a deduction from gross income under section... a deduction under section 166(c) for a reasonable addition to a reserve for bad debts. In the...

  4. 26 CFR 1.593-5 - Addition to reserves for bad debts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Addition to reserves for bad debts. 1.593-5... bad debts. (a) Amount of addition. As an alternative to a deduction from gross income under section... a deduction under section 166(c) for a reasonable addition to a reserve for bad debts. In the...

  5. 26 CFR 1.593-1 - Additions to reserve for bad debts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Additions to reserve for bad debts. 1.593-1... bad debts. (a) In general. A mutual savings bank not having capital stock represented by shares, a... reserve for bad debts in the manner and under the circumstances prescribed in this section and §...

  6. 26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Denial of bad debt reserves for large banks. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.585-5 Denial of bad debt... other section for an addition to a reserve for bad debts. However, for these years, except as...

  7. 26 CFR 1.1275-6 - Integration of qualifying debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Integration of qualifying debt instruments. 1....1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if the...

  8. 26 CFR 1.1286-2 - Stripped inflation-indexed debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Stripped inflation-indexed debt instruments. 1....1286-2 Stripped inflation-indexed debt instruments. Stripped inflation-indexed debt instruments. If a Treasury Inflation-Indexed Security is stripped under the Department of the Treasury's Separate Trading...

  9. 26 CFR 1.1286-2 - Stripped inflation-indexed debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Stripped inflation-indexed debt instruments. 1... Losses § 1.1286-2 Stripped inflation-indexed debt instruments. Stripped inflation-indexed debt instruments. If a Treasury Inflation-Indexed Security is stripped under the Department of the...

  10. Out of the Nest and into the Red: Three Essays on Debt in Young Adulthood

    ERIC Educational Resources Information Center

    Houle, Jason N.

    2011-01-01

    The Great Recession of 2008 and rising costs of college have stoked popular and scholarly concern about young adult debt. Debt plays an important role in the lives of young people as they make the transition to adulthood, but little research has been conducted on the topic. This dissertation sheds light on the role of debt in the lives of young…

  11. 26 CFR 1.1274-2 - Issue price of debt instruments to which section 1274 applies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the test rate of interest as determined under § 1.1274-4). If a debt instrument has a single fixed...) Treatment of certain options. This paragraph (d) provides rules for determining the issue price of a debt... mandatory sinking fund provision is ignored. (f) Treatment of variable rate debt instruments—(1)...

  12. The Burden of Borrowing: Reversing the Trend toward Unmanageable Student Debt.

    ERIC Educational Resources Information Center

    Bannon, Ellynne; King, Tracey

    2002-01-01

    This article analyzes "skyrocketing" student debt levels, discussing debt burden, borrowing trends among student subpopulations, and why debt is increasing. It asserts that to reverse these trends, particularly among low-income and minority families, Congress must increase grant aid, lower the cost of borrowing to students, and make repayment less…

  13. 26 CFR 1.1275-2 - Special rules relating to debt instruments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Special rules relating to debt instruments. 1... Losses § 1.1275-2 Special rules relating to debt instruments. (a) Payment ordering rule—(1) In general. Except as provided in paragraph (a)(2) of this section, each payment under a debt instrument is...

  14. 12 CFR 221.124 - Purchase of debt securities to finance corporate takeovers.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Purchase of debt securities to finance... Purchase of debt securities to finance corporate takeovers. (a) Petitions have been filed with the Board... acquisitions in which debt securities are issued to finance the acquisition of margin stock of a target...

  15. 12 CFR 221.124 - Purchase of debt securities to finance corporate takeovers.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Purchase of debt securities to finance... Purchase of debt securities to finance corporate takeovers. (a) Petitions have been filed with the Board... acquisitions in which debt securities are issued to finance the acquisition of margin stock of a target...

  16. 20 CFR 422.305 - Report of overdue program overpayment debts to consumer reporting agencies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... to consumer reporting agencies. 422.305 Section 422.305 Employees' Benefits SOCIAL SECURITY... debts to consumer reporting agencies. (a) Debts we will report. We will report to consumer reporting... debt to a consumer reporting agency, we will send the debtor written notice of the following: (1)...

  17. 10 CFR 1015.103 - Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 4 2013-01-01 2013-01-01 false Antitrust, fraud, tax, interagency, transportation account... General § 1015.103 Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract... part on conduct in violation of the antitrust laws or to any debt involving fraud, the presentation...

  18. 10 CFR 1015.103 - Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Antitrust, fraud, tax, interagency, transportation account... General § 1015.103 Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract... part on conduct in violation of the antitrust laws or to any debt involving fraud, the presentation...

  19. Dynamic Interactions and Intersubjectivity: Challenges to Causal Modeling in Studies of College Student Debt

    ERIC Educational Resources Information Center

    Dowd, Alicia C.

    2008-01-01

    Loans are a central component of college finance, yet research has generated a dearth of strong evidence of their effect on student choices. This article examines challenges to causal modeling regarding the effects of borrowing and the prospects of indebtedness on students' college-going behaviors. Statistical estimates of causal effects are…

  20. 38 CFR 1.916 - Disclosure of debt information to consumer reporting agencies (CRA).

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... purpose of— (1) Obtaining the location of an individual indebted to the United States as a result of... Department that he/she will not repay the indebtedness; or (3) Obtaining the location of an individual in... authorities. (h) The Privacy Act (5 U.S.C. 552a) does not apply to any contract between the Department...

  1. 38 CFR 1.916 - Disclosure of debt information to consumer reporting agencies (CRA).

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... purpose of— (1) Obtaining the location of an individual indebted to the United States as a result of... Department that he/she will not repay the indebtedness; or (3) Obtaining the location of an individual in... authorities. (h) The Privacy Act (5 U.S.C. 552a) does not apply to any contract between the Department...

  2. 38 CFR 1.916 - Disclosure of debt information to consumer reporting agencies (CRA).

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... purpose of— (1) Obtaining the location of an individual indebted to the United States as a result of... Department that he/she will not repay the indebtedness; or (3) Obtaining the location of an individual in... authorities. (h) The Privacy Act (5 U.S.C. 552a) does not apply to any contract between the Department...

  3. 38 CFR 1.916 - Disclosure of debt information to consumer reporting agencies (CRA).

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... purpose of— (1) Obtaining the location of an individual indebted to the United States as a result of... Department that he/she will not repay the indebtedness; or (3) Obtaining the location of an individual in... authorities. (h) The Privacy Act (5 U.S.C. 552a) does not apply to any contract between the Department...

  4. Should Students Have to Borrow? Autonomy, Wellbeing and Student Debt

    ERIC Educational Resources Information Center

    Martin, Christopher

    2016-01-01

    The orthodox view on higher education financing is that students should bear some of the costs of attending and, where necessary, meet that cost through debt financing. New economic realities, including protracted economic slowdown and increasing austerity of the state with respect to the public funding of goods and services has meant that the…

  5. Argentina’s Defaulted Sovereign Debt: Dealing with the Holdouts

    DTIC Science & Technology

    2010-02-17

    major incentive for restructuring its debt, but fiscal reality argues to the contrary. Ministerio de Economía y Finanzas Públicas. Boudou Explicó en...Piden Suspender un Año la Ley Cerrojo para Acelerar el Canje. November 27, 2009. 28 Martin Kanenguiser, "Inminente Anuncio de Canje de los Bonos que

  6. 12 CFR 16.6 - Sales of nonconvertible debt.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... subsidiary of a bank holding company that has securities registered under the Exchange Act; (2) The debt is... distribution, and incorporates the bank's latest Consolidated Reports of Condition and Income (Call Report) and the bank's or its bank holding company's Forms 10-K, 10-Q (or 10-KSB, 10-QSB), and 8-K (17 CFR...

  7. 78 FR 41677 - Procedures for Bureau Debt Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-11

    ... 1073 Procedures for Bureau Debt Collection AGENCY: Bureau of Consumer Financial Protection. ACTION..., 44 U.S.C. 3501, et seq. List of Subjects in 12 CFR Part 1073 Administrative practice and procedure... set forth in the preamble, the Bureau adds Part 1073 to Chapter X in Title 12 of the Code of...

  8. 32 CFR 234.13 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... advertising, collecting private debts or soliciting alms upon the Pentagon Reservation is prohibited. This..., advertising to sell or rent property of Pentagon Reservation employees or their immediate families. (c... or for the benefit of welfare funds for their members, after compliance with the requirements...

  9. 26 CFR 1.1275-5 - Variable rate debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the preceding sentence, the following restrictions will not cause a variable rate to fail to be a... instrument; (ii) A cap or similar restriction that is not reasonably expected as of the issue date to cause... cause the yield on the debt instrument to be significantly more than the expected yield...

  10. 26 CFR 1.1275-5 - Variable rate debt instruments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the preceding sentence, the following restrictions will not cause a variable rate to fail to be a... instrument; (ii) A cap or similar restriction that is not reasonably expected as of the issue date to cause... cause the yield on the debt instrument to be significantly more than the expected yield...

  11. 44 CFR 15.10 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., DEPARTMENT OF HOMELAND SECURITY GENERAL CONDUCT AT THE MT. WEATHER EMERGENCY ASSISTANCE CENTER AND AT THE NATIONAL EMERGENCY TRAINING CENTER § 15.10 Soliciting, vending, and debt collection. (a) We prohibit... United States Fire Administration or the Mt. Weather Executive Director approve the activities in...

  12. 44 CFR 15.10 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., DEPARTMENT OF HOMELAND SECURITY GENERAL CONDUCT AT THE MT. WEATHER EMERGENCY ASSISTANCE CENTER AND AT THE NATIONAL EMERGENCY TRAINING CENTER § 15.10 Soliciting, vending, and debt collection. (a) We prohibit... United States Fire Administration or the Mt. Weather Executive Director approve the activities in...

  13. Student Loan Debt: Trends Affecting the American Dream

    ERIC Educational Resources Information Center

    Greiner, Keith

    2007-01-01

    In recent years, there has been a growing interest in college access and with it, a growing concern about the debt incurred by students. Analysts on all sides suggest a variety of causes and solutions to this very complex problem. This paper presents a collection of informational items that can be seen as both disparate and connected. We can see…

  14. Student Debt and Its Relation to Student Mental Health

    ERIC Educational Resources Information Center

    Cooke, Richard; Barkham, Michael; Audin, Kerry; Bradley, Margaret; Davy, John

    2004-01-01

    The present paper provides an analysis of the relationship between attitudes toward debt and mental health among university undergraduates. Data were collected from the same cohort of students across their three years of university, with responses from 2146, 1360 and 1391 first, second and third year students, respectively. Mental health was…

  15. 40 CFR 13.20 - Administrative offset of general debts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    .... 13.20 Section 13.20 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GENERAL CLAIMS... amount; (ii) Efforts to obtain direct payment from the debtor have been, or would most likely be... Administrator may request the Internal Revenue Service to offset an overdue debt from a Federal income...

  16. The Short Term Effect of Educational Debt on Job Decisions

    ERIC Educational Resources Information Center

    Minicozzi, A.

    2005-01-01

    This paper studies the effect of educational debt on a college attendee's future wage and wage growth. I hypothesize that those who took larger loans to pay for college are subject to higher borrowing interest rates and thus prefer income profiles with higher initial earnings, sacrificing future income growth, relative to those who did not take on…

  17. 26 CFR 1.1001-3 - Modifications of debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Modifications of debt instruments. 1.1001-3 Section 1.1001-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Determination of Amount of and Recognition of Gain Or Loss §...

  18. 26 CFR 1.1001-3 - Modifications of debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... modification. Example 4. Substitution of a new obligor occurring by operation of the terms of the debt..., even though it occurs by operation of the terms of the bond, is a modification. Example 5. Defeasance... rate occurs by operation of the terms of the instrument and is not a modification. Example 9....

  19. Greece’s Debt Crisis: Overview, Policy Responses, and Implications

    DTIC Science & Technology

    2010-04-07

    comparative advantage. In the past, tourism and the shipping industry have been the Greek economy’s strongest sectors. International Factors...about whether Dubai World, a state-controlled enterprise, would default on its debt raised additional concerns about the possibility of a cascade of...International Competitiveness Greek industry is suffering from declining international competitiveness. Economists cite high relative wages and low

  20. U.S. Economic Debt Crisis Solutions: Adjusting Army Manpower

    DTIC Science & Technology

    2012-02-27

    according to Dov Zakheim, former Pentagon Chief Financial Officer.1 This statement was reinforced by an August 2011 Defense Business Board study, which...U.S. Economic Debt Crisis Solutions: Adjusting Army Manpower by Colonel David Fleckenstein United States Army...United States Army War College Class of 2012 DISTRIBUTION STATEMENT : A Approved for Public Release Distribution is Unlimited This manuscript

  1. 26 CFR 1.1275-4 - Contingent payment debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... issued for money or publicly traded property and paragraph (c) of this section applies to a contingent....1273-2 (e.g., a contingent payment debt instrument that is issued for money or publicly traded property... any, of the price of 10,000 shares of publicly traded stock in an unrelated corporation on...

  2. 77 FR 57013 - Integrated Hedging Transactions of Qualifying Debt

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-17

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BK98 Integrated Hedging Transactions of Qualifying Debt Correction In rule document 2012-21986 appearing on pages 54808-54811 in the issue of Thursday, September...

  3. Understanding the Determinants of Debt Burden among College Graduates

    ERIC Educational Resources Information Center

    Chen, Rong; Wiederspan, Mark

    2014-01-01

    This article examines debt burden among college graduates and contributes to previous research by incorporating institutional and state characteristics. Utilizing a combination of national datasets and zero-one inflated beta regression, we find several major themes. First, family income and college experiences are strongly associated with the…

  4. Borrowing during Unemployment: Unsecured Debt as a Safety Net

    ERIC Educational Resources Information Center

    Sullivan, James X.

    2008-01-01

    This paper examines whether unsecured credit markets help disadvantaged households supplement temporary shortfalls in earnings by investigating how unsecured debt responds to unemployment-induced earnings losses. Results indicate that very low-asset households--those in the bottom decile of total assets--do not borrow in response to these…

  5. The Basics of Long-Term Debt Issuance and Management

    ERIC Educational Resources Information Center

    Van Meter, Christine M.

    2011-01-01

    Issuing long-term debt can be a complex, multifaceted process. Although the process varies by stare, typically the school business official and the district solicitor work with the financing ream, which includes a financial adviser, bond counsel, underwriter, raring agency, and possibly a bond insurance agent, paying agent, and architect.…

  6. Quantifying historical carbon and climate debts among nations

    NASA Astrophysics Data System (ADS)

    Matthews, H. Damon

    2016-01-01

    Contributions to historical climate change have varied substantially among nations. These differences reflect underlying inequalities in wealth and development, and pose a fundamental challenge to the implementation of a globally equitable climate mitigation strategy. This Letter presents a new way to quantify historical inequalities among nations using carbon and climate debts, defined as the amount by which national climate contributions have exceeded a hypothetical equal per-capita share over time. Considering only national CO2 emissions from fossil fuel combustion, accumulated carbon debts across all nations from 1990 to 2013 total 250 billion tonnes of CO2, representing 40% of cumulative world emissions since 1990. Expanding this to reflect the temperature response to a range of emissions, historical climate debts accrued between 1990 and 2010 total 0.11 °C, close to a third of observed warming over that period. Large fractions of this debt are carried by industrialized countries, but also by countries with high levels of deforestation and agriculture. These calculations could contribute to discussions of climate responsibility by providing a tangible way to quantify historical inequalities, which could then inform the funding of mitigation, adaptation and the costs of loss and damages in those countries that have contributed less to historical warming.

  7. 32 CFR 1903.17 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... INTELLIGENCE AGENCY CONDUCT ON AGENCY INSTALLATIONS § 1903.17 Soliciting, vending, and debt collection... 5 CFR parts 110 and 950 as amended and sponsored or approved by the Director of Central Intelligence... compliance with Central Intelligence Agency rules governing the use of such authorized bulletin...

  8. 32 CFR 1903.17 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... INTELLIGENCE AGENCY CONDUCT ON AGENCY INSTALLATIONS § 1903.17 Soliciting, vending, and debt collection... 5 CFR parts 110 and 950 as amended and sponsored or approved by the Director of Central Intelligence... compliance with Central Intelligence Agency rules governing the use of such authorized bulletin...

  9. 32 CFR 1903.17 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... INTELLIGENCE AGENCY CONDUCT ON AGENCY INSTALLATIONS § 1903.17 Soliciting, vending, and debt collection... 5 CFR parts 110 and 950 as amended and sponsored or approved by the Director of Central Intelligence... compliance with Central Intelligence Agency rules governing the use of such authorized bulletin...

  10. 32 CFR 1903.17 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... INTELLIGENCE AGENCY CONDUCT ON AGENCY INSTALLATIONS § 1903.17 Soliciting, vending, and debt collection... 5 CFR parts 110 and 950 as amended and sponsored or approved by the Director of Central Intelligence... compliance with Central Intelligence Agency rules governing the use of such authorized bulletin...

  11. 26 CFR 1.1001-3 - Modifications of debt instruments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... alteration is evidenced by an express agreement (oral or written), conduct of the parties, or otherwise. (ii...) of this section, absent a written or oral agreement to alter other terms of the debt instrument, an... the bond. Upon the creation of the trust, the issuer is released from any recourse liability on...

  12. Getting Personal: Harvard Medical School's Approach to Debt Management.

    ERIC Educational Resources Information Center

    Gibbons, Kathleen

    2000-01-01

    Describes a program of the financial aid office at Harvard University Medical School (Massachusetts) that helps students with debt management and personal financial planning through presentations to seniors by professionals in insurance and financial planning and by offering two individual consultations with a physician financial planning…

  13. As Student Debt Increases, Colleges Owe More in Performance

    ERIC Educational Resources Information Center

    Long, Bridget Terry; Ansel, Dana

    2007-01-01

    A college degree has become the ticket to the middle class. Yet, at the same time, the cost of achieving this milestone has increased considerably. For many students and families, the only way to meet the substantial cost of higher education is to take out loans. While some amount of debt may be acceptable--after all, it is important for students…

  14. 32 CFR 1903.17 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... INTELLIGENCE AGENCY CONDUCT ON AGENCY INSTALLATIONS § 1903.17 Soliciting, vending, and debt collection... 5 CFR parts 110 and 950 as amended and sponsored or approved by the Director of Central Intelligence... compliance with Central Intelligence Agency rules governing the use of such authorized bulletin...

  15. College Student Persistence to Degree: The Burden of Debt

    ERIC Educational Resources Information Center

    Robb, Cliff A.; Moody, Beth; Abdel-Ghany, Mohamed

    2012-01-01

    Data collected from two major universities (one in the Midwest and one in the Southeast) in the United States were used to analyze student persistence behavior and perceptions of debt. Results from four separate logistic regression analyses suggested that financial factors play a significant role in student persistence behavior as well as in…

  16. Law School Financial Planning and Debt Management Brochure.

    ERIC Educational Resources Information Center

    Belmont, Jean

    Information on managing debt acquired by St. John's University law students is provided. The cost of education for a graduate student includes tuition, fees, books, home maintenance, personal expenses, and transportation. A student budget for 1984-1985 is provided by students' dependency status (dependent 9 months, 9-month residency/dependent, and…

  17. An Investigation into Credit Card Debt among College Students

    ERIC Educational Resources Information Center

    Williams, Dylan; Waterwall, Brian; Giardelli, Tiffany

    2008-01-01

    It is no surprise that the amount of credit card debt and outstanding loan balances of college students is increasing every year. College students are heavily targeted by credit companies through the use of e-mail, campus booths, and standard mail. The reason for these solicitations is because of the soaring expense levels of college students and…

  18. Arts Students in Debt: Concerns, Consequences, and Interventions

    ERIC Educational Resources Information Center

    White, Jason C.

    2016-01-01

    While there are many educational and experiential benefits to attending professional higher arts education programs, students who incur excessive student loan debt during their studies may experience unanticipated or poor professional outcomes either over the course of their artistic careers, shortly after the expiration of a loan grace period, or…

  19. Medical training debt and service commitments: the rural consequences.

    PubMed

    Pathman, D E; Konrad, T R; King, T S; Spaulding, C; Taylor, D H

    2000-01-01

    This study assesses how student loan debt and scholarships, loan repayment and related programs with service requirements influence the incomes young physicians seek and attain, influence whether they choose to work in rural practice settings and affect the number of Medicaid-covered and uninsured patients they see. Data are from a 1999 mail survey of a national probability sample of 468 practicing family physicians, general internists and pediatricians who graduated from U.S. medical schools in 1988 and 1992. A majority of these generalist physicians recalled "moderate" or "great" concern for their financial situations before, during and after their training. Eighty percent financed all or part of their training with loans, and one-quarter received support from federal, state or community-sponsored scholarship, loan repayment and similar programs with service obligations. In their first job after residency, family physicians and pediatricians with greater debt reported caring for more patients insured under Medicaid and uninsured than did those with less debt. For no specialty was debt associated with physicians' income or likelihood of working in a rural area. Physicians serving commitments in exchange for training cost support, compared to those without obligations, were more likely to work in rural areas (33 vs. 7 percent, respectively, p < 0.001) and provided care to more Medicaid-covered and uninsured patients (53 vs. 29 percent, p < 0.001), but did not differ in their incomes ($99,600 vs. $93,800, p = 0.11). Thus, among physicians who train as generalists, the high costs of medical education appear to promote, not harm, national physician work force goals by prompting participation in service-requiring financial support programs and perhaps through increasing student borrowing. These positive outcomes for generalists should be weighed against other known and suspected negative consequences of the high costs of training, such as discouraging some poor

  20. 76 FR 69044 - HUD Debt Collection: Revisions and Update to the Procedures for the Collection of Claims

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-07

    ... salary offset provisions to conform to the changes made to HUD's debt collection regulations. HUD is... nonpayment of debt. Administrative Wage Garnishment 17.81 Administrative wage garnishment. Salary Offset 17... departmental records related to the debt. 17.99 Written agreement to repay debt as an alternative to...

  1. The Student Debt Dilemma: Debt Aversion as A Barrier to College Access. Research & Occasional Paper Series: CSHE.13.05

    ERIC Educational Resources Information Center

    Burdman, Pamela

    2005-01-01

    Though the rise in college student debt often has been blamed on rising tuition, a radical shift in student financial aid--from a system relying primarily on need-based grants to one dominated by loans--has been equally important. Numerous reports have highlighted the burdens faced by students who borrow large sums, but less is known about…

  2. Proton Beam Therapy and Accountable Care: The Challenges Ahead

    SciTech Connect

    Elnahal, Shereef M.; Kerstiens, John; Helsper, Richard S.; Zietman, Anthony L.; Johnstone, Peter A.S.

    2013-03-15

    Purpose: Proton beam therapy (PBT) centers have drawn increasing public scrutiny for their high cost. The behavior of such facilities is likely to change under the Affordable Care Act. We modeled how accountable care reform may affect the financial standing of PBT centers and their incentives to treat complex patient cases. Methods and Materials: We used operational data and publicly listed Medicare rates to model the relationship between financial metrics for PBT center performance and case mix (defined as the percentage of complex cases, such as pediatric central nervous system tumors). Financial metrics included total daily revenues and debt coverage (daily revenues − daily debt payments). Fee-for-service (FFS) and accountable care (ACO) reimbursement scenarios were modeled. Sensitivity analyses were performed around the room time required to treat noncomplex cases: simple (30 minutes), prostate (24 minutes), and short prostate (15 minutes). Sensitivity analyses were also performed for total machine operating time (14, 16, and 18 h/d). Results: Reimbursement under ACOs could reduce daily revenues in PBT centers by up to 32%. The incremental revenue gained by replacing 1 complex case with noncomplex cases was lowest for simple cases and highest for short prostate cases. ACO rates reduced this incremental incentive by 53.2% for simple cases and 41.7% for short prostate cases. To cover daily debt payments after ACO rates were imposed, 26% fewer complex patients were allowable at varying capital costs and interest rates. Only facilities with total machine operating times of 18 hours per day would cover debt payments in all scenarios. Conclusions: Debt-financed PBT centers will face steep challenges to remain financially viable after ACO implementation. Paradoxically, reduced reimbursement for noncomplex cases will require PBT centers to treat more such cases over cases for which PBT has demonstrated superior outcomes. Relative losses will be highest for those

  3. Accounting Specialist.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Center on Education and Training for Employment.

    This publication identifies 20 subjects appropriate for use in a competency list for the occupation of accounting specialist, 1 of 12 occupations within the business/computer technologies cluster. Each unit consists of a number of competencies; a list of competency builders is provided for each competency. Titles of the 20 units are as follows:…

  4. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

    The computerized Painless Accountability System is a performance objective system from which instructional programs are developed. Three main simplified behavioral response levels characterize this system: (1) cognitive, (2) psychomotor, and (3) affective domains. Each of these objectives are classified by one of 16 descriptors. The second major…

  5. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

    This article reports that special interest groups opposed to charter schools and high-stakes testing have hijacked Massachusetts's once-independent board of education and stand poised to water down the Massachusetts Comprehensive Assessment System (MCAS) tests and the accountability system they support. President Barack Obama and Massachusetts…

  6. Dynamics of extinction debt across five taxonomic groups.

    PubMed

    Halley, John M; Monokrousos, Nikolaos; Mazaris, Antonios D; Newmark, William D; Vokou, Despoina

    2016-07-25

    Species extinction following habitat loss is well documented. However, these extinctions do not happen immediately. The biodiversity surplus (extinction debt) declines with some delay through the process of relaxation. Estimating the time constants of relaxation, mainly the expected time to first extinction and the commonly used time for half the extinction debt to be paid off (half-life), is crucial for conservation purposes. Currently, there is no agreement on the rate of relaxation and the factors that it depends on. Here we find that half-life increases with area for all groups examined in a large meta-analysis of extinction data. A common pattern emerges if we use average number of individuals per species before habitat loss as an area index: for mammals, birds, reptiles and plants, the relationship has an exponent close to a half. We also find that the time to first determined extinction is short and increases slowly with area.

  7. DebtRank-transparency: Controlling systemic risk in financial networks

    PubMed Central

    Thurner, Stefan; Poledna, Sebastian

    2013-01-01

    Nodes in a financial network, such as banks, cannot assess the true risks associated with lending to other nodes in the network, unless they have full information on the riskiness of all other nodes. These risks can be estimated by using network metrics (as DebtRank) of the interbank liability network. With a simple agent based model we show that systemic risk in financial networks can be drastically reduced by increasing transparency, i.e. making the DebtRank of individual banks visible to others, and by imposing a rule, that reduces interbank borrowing from systemically risky nodes. This scheme does not reduce the efficiency of the financial network, but fosters a more homogeneous risk-distribution within the system in a self-organized critical way. The reduction of systemic risk is due to a massive reduction of cascading failures in the transparent system. A regulation-policy implementation of the proposed scheme is discussed. PMID:23712454

  8. Capital raising of aerospace companies: equities or debts?

    NASA Astrophysics Data System (ADS)

    Hui-Shan, L.; Taw-Onn, Y.; Wai-Mun, H.

    2016-10-01

    Aerospace products enhance national and economic activities, thus maintaining the sustainability of aerospace industry is crucial. One of the perspectives in ensuring sustainability of aerospace companies is expansion of firms by raising funds for research and development in order to provide a reasonable profitability to the firms. This study comprises a sample of 47 aerospace companies from 2009 to 2015 to analyze the impact of raising fund by equities or debts to the profitability of the firms. The result indicates that capital raising through equities is preferable than debts. Moreover, the study also identifies that the profit of aerospace industry is volatile and there is cyclical reduction of the net income in the first quarter of the year. The management needs to make wise decisions in raising fund to ensure a healthy growth of the aerospace company.

  9. Impact of the National Debt on United States Army Funding

    DTIC Science & Technology

    2013-03-01

    country’s ability to borrow money is tied to its economic health. A country with the ability to pay back its debt, can borrow money at a lower cost...Anytime an organization reduces spending or gets smaller, painful decisions are made on what parts to keep or grow; which parts to reduce in size; or...and the private sector is not hiring personnel or not spending then the country may fall back into a recession. Therefore the country needs to

  10. The Federal Government Debt: Its Size and Economic Significance

    DTIC Science & Technology

    2009-03-04

    Should the federal government be unable to find private sector buyers, the Federal Reserve might buy Treasury securities in order to sustain their... Reserve holds a significant share of the debt. The Federal Reserve buys and sells Treasury securities in its open market operations in order to manage... Reserve has fallen. In an effort to add liquidity to credit markets, the Federal Reserve has swapped substantial amounts of Treasury securities for

  11. The Federal Government Debt: Its Size and Economic Significance

    DTIC Science & Technology

    2010-02-03

    Federal Reserve holds a significant share of the debt. The Federal Reserve buys and sells Treasury securities in its open market operations in order...had been financed by borrowing at home instead of abroad. 7 Recently the share of Treasury securities held by the Federal Reserve has fallen. In an...effort to add liquidity to credit markets, the Federal Reserve has swapped substantial amounts of Treasury securities for relatively riskier assets

  12. Sleep debt and depression in female college students.

    PubMed

    Regestein, Quentin; Natarajan, Viji; Pavlova, Milena; Kawasaki, Susan; Gleason, Ray; Koff, Elissa

    2010-03-30

    The objective of the study was to evaluate relationships between sleep habits and depressive symptoms. Pilot study data were collected about sleep schedules, related factors and depression in female college students to find whether their sleep schedules correlate with affective symptoms. In the subsequent main study, similar information was collected under more controlled conditions. Depression was measured using the CES-D (Center for Epidemiologic Studies Depression Scale) and HAM-D-3 (modified Hamilton Depression Rating Scale). Response rates were 31.3% of eligible students for the pilot survey and 71.6% for the main study. Both studies showed that about 20% of students reported weekday sleep debts of greater than 2 h and about 28% reported significantly greater sleep debt and had significantly higher depression scores (P<0.0001) than other students. Melancholic symptoms indicated by high CES-D scores (>24), were observed in 24% of students. Sleep problems explained 13% of the variance for both the CESD scale and the HAM-D-3 scale. Among female college students, those who report a sleep debt of at least 2 h or significant daytime sleepiness have a higher risk of reporting melancholic symptoms than others.

  13. Security Clearances: Additional Mechanisms May Aid Federal Tax-Debt Detection

    DTIC Science & Technology

    2015-03-18

    SECURITY CLEARANCES Additional Mechanisms May Aid Federal Tax -Debt Detection Statement of Seto J. Bagdoyan, Director...Additional Mechanisms May Aid Federal Tax -Debt Detection 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d. PROJECT NUMBER...Mechanisms May Aid Federal Tax -Debt Detection Why GAO Did This Study According to ODNI, several million civilian and military federal employees

  14. 76 FR 44915 - Statement of Policy Regarding Communications in Connection With the Collection of Decedents' Debts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-27

    ...Pursuant to the FTC's authority to enforce the Fair Debt Collection Practices Act (``FDCPA''), 15 U.S.C. 1692l(a), and Section 5 of the Federal Trade Commission Act (``FTC Act''), 15 U.S.C. 45, the Commission issues this final Statement of Policy Regarding Communications in Connection with the Collection of Decedents' Debts (``Statement'').\\1\\ When a person dies, creditors and the debt......

  15. 32 CFR 513.4 - Conditions creditors must meet before getting help in debt processing.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... collection agency. (ii) Inform commanders worldwide by electrical message that the debt processing privilege... and reasonable settlement. (1) Claims from private parties selling personal items (for example,...

  16. 7 CFR 500.8 - Soliciting, vending, debt collection, and distribution of handbills.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... distribution of commercial advertising; (3) Collecting private debts; (4) Campaigning for election to any... newspapers and other publications); (6) Soliciting signatures on petitions, polls, or surveys (except...

  17. 7 CFR 500.8 - Soliciting, vending, debt collection, and distribution of handbills.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... distribution of commercial advertising; (3) Collecting private debts; (4) Campaigning for election to any... newspapers and other publications); (6) Soliciting signatures on petitions, polls, or surveys (except...

  18. Genetic counseling graduate student debt: impact on program, career and life choices.

    PubMed

    Kuhl, Ashley; Reiser, Catherine; Eickhoff, Jens; Petty, Elizabeth M

    2014-10-01

    The cost of education is rising, increasing student financial aid and debt for students pursuing higher education. A few studies have assessed the impact of student debt in medicine, physical therapy and social work, but little is known about the impact of student debt on genetic counseling students and graduates. To address this gap in knowledge, a web-based study of 408 recent alumni of genetic counseling programs in North America was conducted to assess the impact of student debt on program, career and life choices. Over half (63 %; n = 256/408) of the participants reported that loans were extremely important in their ability to attend their training program, with most using subsidized loans no longer available to current graduate students. While participants were generally satisfied with their genetic counseling education, 83 % (n = 282/342) of participants with student debt reported feeling burdened by their debt, which had a median of $40,000-$50,000. This debt is relatively close to the median starting salary reported by survey participants ($45,000-$50,000), breaching the "20-10 rule" that states student debt should not exceed 20 % of annual net income. In response to this critical issue, we propose recommendations for the genetic counseling field that may help alleviate student debt impact and burden.

  19. Borrowing to cope with adverse health events: liquidity constraints, insurance coverage, and unsecured debt.

    PubMed

    Babiarz, Patryk; Widdows, Richard; Yilmazer, Tansel

    2013-10-01

    This article uses data from the Health and Retirement Study for 1998-2010 to investigate whether households respond to the financial stress caused by health problems by increasing their unsecured debt. Results show both the probability of having unsecured debt and the amount of debt increase after an adverse health event among households with low financial assets, who are uninsured, or who have less generous health insurance. The effect of health problems on borrowing is caused by both medical expenditures and disruptions to the income stream. Unsecured debt seems to remain on some households' balance sheets for an extended period.

  20. 31 CFR 363.10 - What is a TreasuryDirect ® account?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false What is a TreasuryDirect ® account? 363.10 Section 363.10 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING...

  1. Accounting Issues: An Essay Series Part VI--Investments in Securities

    ERIC Educational Resources Information Center

    Laux, Judy

    2008-01-01

    The sixth in a series of theory-based essays, this article presents accounting for investments in debt and equity securities along with some related conceptual and measurement issues. Additional coverage is devoted to potential ethical dilemmas and both theoretical and empirical literature related to this asset. (Contains 1 footnote.)

  2. A Systematic Review of Financial Debt in Adolescents and Young Adults: Prevalence, Correlates and Associations with Crime

    PubMed Central

    Hoeve, Machteld; Stams, Geert Jan J. M.; van der Zouwen, Marion; Vergeer, Margaretha; Jurrius, Kitty; Asscher, Jessica J.

    2014-01-01

    Financial debt in young people has increased in recent years. Because debt may have severe consequences, and it may enhance criminal behavior, insight into the prevalence and determinants of debt and its association with crime is important. We conducted a systematic review and meta-analysis of 36 manuscripts to examine the prevalence of financial debt (k = 23), correlates and risk factors of debt (k = 16), and associations between debt and criminal behavior in adolescents and young adults (k = 8). Findings revealed that the prevalence of debt is substantial among young people; on average, 49% reported to have at least some debt, 22% had financial problems. Older participants and ethnic minorities were found to have higher levels of debt than younger and indigenous counterparts. Females had more financial problems and higher student loans. Low self-esteem, a pro-debt attitude (of young people and their parents), lack of perceived control towards financial management, poor social functioning, financial stress and external locus of control were found to have the strongest associations with debt. Studies reported strong associations between debt and crime. Particularly, strong associations were found between serious and persistent crime in young people and later (young adult) debt or financial problems. PMID:25136797

  3. Opinion and Special Articles: "Physician debtor".

    PubMed

    Scharf, Eugene L; Jones, Lyell K

    2016-01-19

    The increasing cost of attending medical school has contributed to increasing physician indebtedness. The burden of medical school debt has implications for physician career choice, professional satisfaction, and burnout. This opinion discusses the impact of physician indebtedness, the importance of improving debt awareness among neurology trainees, and program- and policy-level solutions to the debt crisis.

  4. The association of debt financing with not-for-profit hospitals' operational and capital-investment efficiency.

    PubMed

    Magnus, Stephen A; Wheeler, John R C; Smith, Dean G

    2004-01-01

    Increased debt in companies can motivate both operational and capital-investment efficiency. This positive influence of debt is attributed to creditors' oversight of corporate behavior and the need to generate cash flows to service debt. Our study investigates whether debt has a similar relationship with efficiency in not-for-profit hospitals. Using statistical analysis of a database of audited financial statements of not-for-profit hospitals, we test whether debt is associated with six distinct measures of operational and capital-investment efficiency. We find that debt either has no association with efficiency or predicts decreased efficiency. Possible explanations are that creditors' oversight is less tight in the not-for-profit setting and that debt may at times motivate excessive capital investment because of a legal requirement to tie tax-exempt debt with a capital-investment project.

  5. College Debt: An Exploratory Study of Risk Factors among College Freshmen

    ERIC Educational Resources Information Center

    Simpson, Linda; Smith, Renee; Taylor, Lisa; Chadd, Julie

    2012-01-01

    The goals of this study are to examine the relationships between loan knowledge, money management skills, debt tolerance attitudes, and student income potential to their willingness to incur educational debt at a mid-western university. The current study showed that freshmen students lacked personal and general loan knowledge and had unrealistic…

  6. Effects of College Educational Debt on Graduate School Attendance and Early Career and Lifestyle Choices

    ERIC Educational Resources Information Center

    Zhang, Lei

    2013-01-01

    This paper examines how college educational debt affects various post-baccalaureate decisions of bachelor's degree recipients. I employ the Baccalaureate and Beyond 93/97 survey data. Using college-aid policies as instrumental variables to correct for the endogeneity of student college debt level, I find that for public college graduates, college…

  7. 26 CFR 1.1275-6 - Integration of qualifying debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., the synthetic debt instrument is a 3-year debt instrument with an issue price of $750. Under paragraph.... Legging into an integrated transaction by a holder. (i) Facts. On December 31, 1996, X corporation... $1,020,000. On December 31, 1999, X enters into a cash-settled forward contract with an...

  8. 26 CFR 1.1275-6 - Integration of qualifying debt instruments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., the synthetic debt instrument is a 3-year debt instrument with an issue price of $750. Under paragraph.... Legging into an integrated transaction by a holder. (i) Facts. On December 31, 1996, X corporation... $1,020,000. On December 31, 1999, X enters into a cash-settled forward contract with an...

  9. 26 CFR 1.1275-6 - Integration of qualifying debt instruments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., the synthetic debt instrument is a 3-year debt instrument with an issue price of $750. Under paragraph.... Legging into an integrated transaction by a holder. (i) Facts. On December 31, 1996, X corporation... $1,020,000. On December 31, 1999, X enters into a cash-settled forward contract with an...

  10. 12 CFR 1273.6 - Debt management duties of the OF.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 10 2014-01-01 2014-01-01 false Debt management duties of the OF. 1273.6... § 1273.6 Debt management duties of the OF. (a) Issuing and servicing of consolidated obligations. The OF... and distribute the combined annual and quarterly financial reports for the Bank System in...

  11. 12 CFR 1273.6 - Debt management duties of the OF.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 9 2012-01-01 2012-01-01 false Debt management duties of the OF. 1273.6... § 1273.6 Debt management duties of the OF. (a) Issuing and servicing of consolidated obligations. The OF... and distribute the combined annual and quarterly financial reports for the Bank System in...

  12. 47 CFR 1.1950 - Reporting discharged debts to the Internal Revenue Service.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 1 2014-10-01 2014-10-01 false Reporting discharged debts to the Internal Revenue Service. 1.1950 Section 1.1950 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL... with the Internal Revenue Service § 1.1950 Reporting discharged debts to the Internal Revenue...

  13. 47 CFR 1.1950 - Reporting discharged debts to the Internal Revenue Service.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 1 2013-10-01 2013-10-01 false Reporting discharged debts to the Internal Revenue Service. 1.1950 Section 1.1950 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL... with the Internal Revenue Service § 1.1950 Reporting discharged debts to the Internal Revenue...

  14. 47 CFR 1.1950 - Reporting discharged debts to the Internal Revenue Service.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 1 2012-10-01 2012-10-01 false Reporting discharged debts to the Internal Revenue Service. 1.1950 Section 1.1950 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL... with the Internal Revenue Service § 1.1950 Reporting discharged debts to the Internal Revenue...

  15. Measuring Aversion to Debt: An Experiment among Student Loan Candidates. Policy Research Working Paper 5737

    ERIC Educational Resources Information Center

    Caetano, Gregorio; Patrinos, Harry A.; Palacios, Miguel

    2011-01-01

    This paper reports the results of an experiment designed to test for the presence of debt aversion. The population who participated in the experiment were recent financial aid candidates and the experiment focused on student loans. The goal is to shed new light on different aspects of the perceptions with respect to debt. These perceptions can…

  16. Why Do Students Borrow So Much? Recent National Trends in Student Loan Debt. ERIC Digest.

    ERIC Educational Resources Information Center

    Redd, Kenneth E.

    College students are leaving their higher education institutions with more educational loan debt than ever before. From academic year 1994-1997 to 1999-2000, the amount postsecondary education students borrowed through federal student loan programs jumped from $24 billion to $33.7 billion, and total debt for borrowers who received master's and…

  17. 77 FR 72913 - Defining Larger Participants of the Consumer Debt Collection Market; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-07

    ... Part 1090 RIN 3170-AA30 Defining Larger Participants of the Consumer Debt Collection Market; Correction... the regulation defining larger participants of certain consumer financial product and service markets by adding a new section to define larger participants of a market for consumer debt collection....

  18. 12 CFR 160.40 - Commercial paper and corporate debt securities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Commercial paper and corporate debt securities... LENDING AND INVESTMENT § 160.40 Commercial paper and corporate debt securities. Pursuant to HOLA section 5(c)(2)(D), a Federal savings association may invest in, sell, or hold commercial paper and...

  19. 12 CFR 160.40 - Commercial paper and corporate debt securities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Commercial paper and corporate debt securities... LENDING AND INVESTMENT § 160.40 Commercial paper and corporate debt securities. Pursuant to HOLA section 5(c)(2)(D), a Federal savings association may invest in, sell, or hold commercial paper and...

  20. 31 CFR 91.9 - Soliciting, vending, debt collection, and distribution of handbills.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... THE BUREAU OF THE MINT BUILDINGS AND GROUNDS § 91.9 Soliciting, vending, debt collection, and... debts, in or on the property, is prohibited. This rule does not apply to Bureau of the Mint concessions... pamphlets, handbills, and flyers is prohibited without prior approval from the Director of the Mint, or...

  1. 31 CFR 91.9 - Soliciting, vending, debt collection, and distribution of handbills.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... THE BUREAU OF THE MINT BUILDINGS AND GROUNDS § 91.9 Soliciting, vending, debt collection, and... debts, in or on the property, is prohibited. This rule does not apply to Bureau of the Mint concessions... pamphlets, handbills, and flyers is prohibited without prior approval from the Director of the Mint, or...

  2. 31 CFR 91.9 - Soliciting, vending, debt collection, and distribution of handbills.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... THE BUREAU OF THE MINT BUILDINGS AND GROUNDS § 91.9 Soliciting, vending, debt collection, and... debts, in or on the property, is prohibited. This rule does not apply to Bureau of the Mint concessions... pamphlets, handbills, and flyers is prohibited without prior approval from the Director of the Mint, or...

  3. 31 CFR 91.9 - Soliciting, vending, debt collection, and distribution of handbills.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... THE BUREAU OF THE MINT BUILDINGS AND GROUNDS § 91.9 Soliciting, vending, debt collection, and... debts, in or on the property, is prohibited. This rule does not apply to Bureau of the Mint concessions... pamphlets, handbills, and flyers is prohibited without prior approval from the Director of the Mint, or...

  4. 77 FR 65248 - Senior Executive Service; Public Debt Performance Review Board

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-25

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Bureau of the Public Debt Senior Executive Service; Public Debt Performance Review Board AGENCY: Bureau...; Kimberly A. McCoy, Assistant Commissioner, Office of Information Technology, BPD; Cynthia Z....

  5. Student Loan Debt: Problems & Prospects. Proceedings from a National Symposium (Washington, DC, December 10, 1997).

    ERIC Educational Resources Information Center

    Education Resources Inst., Boston, MA.

    These proceedings include five papers presented at a symposium on issues related to the increasing amounts of student borrowing and resulting student debt. Also included is a synopsis of a roundtable discussion addressing core questions framed by the symposium, as well as several public policy options for addressing student loan debt burden. The…

  6. 12 CFR 563.81 - Inclusion of subordinated debt securities and mandatorily redeemable preferred stock as...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Inclusion of subordinated debt securities and... Borrowings § 563.81 Inclusion of subordinated debt securities and mandatorily redeemable preferred stock as..., subpart A seeking OTS approval of, or non-objection to, the inclusion of covered securities...

  7. 22 CFR 213.34 - Debts that have been discharged in bankruptcy.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Debts that have been discharged in bankruptcy... Suspension or Termination of Collection Action § 213.34 Debts that have been discharged in bankruptcy. USAID... General Counsel's office if he believes that any claims or offsets may have survived the discharge of...

  8. 22 CFR 213.34 - Debts that have been discharged in bankruptcy.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Debts that have been discharged in bankruptcy... Suspension or Termination of Collection Action § 213.34 Debts that have been discharged in bankruptcy. USAID... General Counsel's office if he believes that any claims or offsets may have survived the discharge of...

  9. 22 CFR 213.34 - Debts that have been discharged in bankruptcy.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Debts that have been discharged in bankruptcy... Suspension or Termination of Collection Action § 213.34 Debts that have been discharged in bankruptcy. USAID... General Counsel's office if he believes that any claims or offsets may have survived the discharge of...

  10. 22 CFR 213.34 - Debts that have been discharged in bankruptcy.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Debts that have been discharged in bankruptcy... Suspension or Termination of Collection Action § 213.34 Debts that have been discharged in bankruptcy. USAID... General Counsel's office if he believes that any claims or offsets may have survived the discharge of...

  11. 22 CFR 213.34 - Debts that have been discharged in bankruptcy.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Debts that have been discharged in bankruptcy... Suspension or Termination of Collection Action § 213.34 Debts that have been discharged in bankruptcy. USAID... General Counsel's office if he believes that any claims or offsets may have survived the discharge of...

  12. Federal Student Loan Debt Burden of Noncompleters. Stats in Brief. NCES 2013-155

    ERIC Educational Resources Information Center

    Wei, Christina Chang; Horn, Laura

    2013-01-01

    This Statistics in Brief focuses on students who do not complete a postsecondary credential and the substantial federal education debt they accrue. Specifically, the analysis compares the cumulative debt from Stafford and Perkins loan programs of students who did not complete a degree within 6 years of first enrolling ("noncompleters")…

  13. Assessing the Debt: George W. Bush's Legacy and the Future of Public Education under Barack Obama

    ERIC Educational Resources Information Center

    Means, Alex; Taylor, Kendall

    2010-01-01

    This article utilizes Gloria Ladson-Billings' notion of educational debt in order to explore the historical, economic, and cultural politics of education reform under George W. Bush and Barack Obama. It tracks the No Child Left Behind Act across a number of fields in order to claim that Bush's expansion of the educational debt should be understood…

  14. 24 CFR 17.99 - Written agreement to repay debt as alternative to salary offset.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... alternative to salary offset. 17.99 Section 17.99 Housing and Urban Development Office of the Secretary... the Government Salary Offset § 17.99 Written agreement to repay debt as alternative to salary offset... agreement to repay the debt as an alternative to salary offset. Any employee who wishes to do this...

  15. 24 CFR 17.99 - Written agreement to repay debt as alternative to salary offset.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... alternative to salary offset. 17.99 Section 17.99 Housing and Urban Development Office of the Secretary... the Government Salary Offset § 17.99 Written agreement to repay debt as alternative to salary offset... agreement to repay the debt as an alternative to salary offset. Any employee who wishes to do this...

  16. 20 CFR 361.10 - Written agreement to repay debt as alternative to salary offset.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... alternative to salary offset. 361.10 Section 361.10 Employees' Benefits RAILROAD RETIREMENT BOARD INTERNAL... EMPLOYEES § 361.10 Written agreement to repay debt as alternative to salary offset. (a) Notification by... debt as an alternative to salary offset. Any employee who wishes to do this must submit a...

  17. 38 CFR 1.990 - Written agreement to repay debt as alternative to salary offset.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... repay debt as alternative to salary offset. 1.990 Section 1.990 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Salary Offset Provisions § 1.990 Written agreement to repay debt as alternative to salary offset. (a) Notification by employee. The employee may propose,...

  18. 20 CFR 361.10 - Written agreement to repay debt as alternative to salary offset.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... to salary offset. 361.10 Section 361.10 Employees' Benefits RAILROAD RETIREMENT BOARD INTERNAL... EMPLOYEES § 361.10 Written agreement to repay debt as alternative to salary offset. (a) Notification by... debt as an alternative to salary offset. Any employee who wishes to do this must submit a...

  19. 20 CFR 361.10 - Written agreement to repay debt as alternative to salary offset.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... alternative to salary offset. 361.10 Section 361.10 Employees' Benefits RAILROAD RETIREMENT BOARD INTERNAL... EMPLOYEES § 361.10 Written agreement to repay debt as alternative to salary offset. (a) Notification by... debt as an alternative to salary offset. Any employee who wishes to do this must submit a...

  20. 7 CFR 3.80 - Written agreement to repay debts as alternative to salary offset.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... salary offset. 3.80 Section 3.80 Agriculture Office of the Secretary of Agriculture DEBT MANAGEMENT Federal Salary Offset § 3.80 Written agreement to repay debts as alternative to salary offset. (a) Notification by employee. The employee may propose, in response to a Notice of Intent to Offset Salary,...

  1. 24 CFR 17.99 - Written agreement to repay debt as alternative to salary offset.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... alternative to salary offset. 17.99 Section 17.99 Housing and Urban Development Office of the Secretary... the Government Salary Offset § 17.99 Written agreement to repay debt as alternative to salary offset... agreement to repay the debt as an alternative to salary offset. Any employee who wishes to do this...

  2. 38 CFR 1.990 - Written agreement to repay debt as alternative to salary offset.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... repay debt as alternative to salary offset. 1.990 Section 1.990 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Salary Offset Provisions § 1.990 Written agreement to repay debt as alternative to salary offset. (a) Notification by employee. The employee may propose,...

  3. 7 CFR 3.80 - Written agreement to repay debts as alternative to salary offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... salary offset. 3.80 Section 3.80 Agriculture Office of the Secretary of Agriculture DEBT MANAGEMENT Federal Salary Offset § 3.80 Written agreement to repay debts as alternative to salary offset. (a) Notification by employee. The employee may propose, in response to a Notice of Intent to Offset Salary,...

  4. 7 CFR 3.80 - Written agreement to repay debts as alternative to salary offset.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... salary offset. 3.80 Section 3.80 Agriculture Office of the Secretary of Agriculture DEBT MANAGEMENT Federal Salary Offset § 3.80 Written agreement to repay debts as alternative to salary offset. (a) Notification by employee. The employee may propose, in response to a Notice of Intent to Offset Salary,...

  5. 38 CFR 1.990 - Written agreement to repay debt as alternative to salary offset.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... repay debt as alternative to salary offset. 1.990 Section 1.990 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Salary Offset Provisions § 1.990 Written agreement to repay debt as alternative to salary offset. (a) Notification by employee. The employee may propose,...

  6. 38 CFR 1.990 - Written agreement to repay debt as alternative to salary offset.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... repay debt as alternative to salary offset. 1.990 Section 1.990 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Salary Offset Provisions § 1.990 Written agreement to repay debt as alternative to salary offset. (a) Notification by employee. The employee may propose,...

  7. 20 CFR 361.10 - Written agreement to repay debt as alternative to salary offset.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... to salary offset. 361.10 Section 361.10 Employees' Benefits RAILROAD RETIREMENT BOARD INTERNAL... EMPLOYEES § 361.10 Written agreement to repay debt as alternative to salary offset. (a) Notification by... debt as an alternative to salary offset. Any employee who wishes to do this must submit a...

  8. 20 CFR 361.10 - Written agreement to repay debt as alternative to salary offset.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... alternative to salary offset. 361.10 Section 361.10 Employees' Benefits RAILROAD RETIREMENT BOARD INTERNAL... EMPLOYEES § 361.10 Written agreement to repay debt as alternative to salary offset. (a) Notification by... debt as an alternative to salary offset. Any employee who wishes to do this must submit a...

  9. 38 CFR 1.990 - Written agreement to repay debt as alternative to salary offset.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... repay debt as alternative to salary offset. 1.990 Section 1.990 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Salary Offset Provisions § 1.990 Written agreement to repay debt as alternative to salary offset. (a) Notification by employee. The employee may propose,...

  10. 7 CFR 3.80 - Written agreement to repay debts as alternative to salary offset.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... salary offset. 3.80 Section 3.80 Agriculture Office of the Secretary of Agriculture DEBT MANAGEMENT Federal Salary Offset § 3.80 Written agreement to repay debts as alternative to salary offset. (a) Notification by employee. The employee may propose, in response to a Notice of Intent to Offset Salary,...

  11. Evidence and mapping of extinction debts for global forest-dwelling reptiles, amphibians and mammals

    PubMed Central

    Chen, Youhua; Peng, Shushi

    2017-01-01

    Evidence of extinction debts for the global distributions of forest-dwelling reptiles, mammals and amphibians was tested and the debt magnitude was estimated and mapped. By using different correlation tests and variable importance analysis, the results showed that spatial richness patterns for the three forest-dwelling terrestrial vertebrate groups had significant and stronger correlations with past forest cover area and other variables in the 1500 s, implying the evidence for extinction debts. Moreover, it was likely that the extinction debts have been partially paid, given that their global richness patterns were also significantly correlated with contemporary forest variables in the 2000 s (but the absolute magnitudes of the correlation coefficients were usually smaller than those calculated for historical forest variables). By utilizing species-area relationships, spatial extinction-debt magnitudes for the three vertebrate groups at the global scale were estimated and the hotspots of extinction debts were identified. These high-debt hotspots were generally situated in areas that did not spatially overlap with hotspots of species richness or high extinction-risk areas based on IUCN threatened status to a large extent. This spatial mismatch pattern suggested that necessary conservation efforts should be directed toward high-debt areas that are still overlooked. PMID:28300200

  12. Evidence and mapping of extinction debts for global forest-dwelling reptiles, amphibians and mammals

    NASA Astrophysics Data System (ADS)

    Chen, Youhua; Peng, Shushi

    2017-03-01

    Evidence of extinction debts for the global distributions of forest-dwelling reptiles, mammals and amphibians was tested and the debt magnitude was estimated and mapped. By using different correlation tests and variable importance analysis, the results showed that spatial richness patterns for the three forest-dwelling terrestrial vertebrate groups had significant and stronger correlations with past forest cover area and other variables in the 1500 s, implying the evidence for extinction debts. Moreover, it was likely that the extinction debts have been partially paid, given that their global richness patterns were also significantly correlated with contemporary forest variables in the 2000 s (but the absolute magnitudes of the correlation coefficients were usually smaller than those calculated for historical forest variables). By utilizing species-area relationships, spatial extinction-debt magnitudes for the three vertebrate groups at the global scale were estimated and the hotspots of extinction debts were identified. These high-debt hotspots were generally situated in areas that did not spatially overlap with hotspots of species richness or high extinction-risk areas based on IUCN threatened status to a large extent. This spatial mismatch pattern suggested that necessary conservation efforts should be directed toward high-debt areas that are still overlooked.

  13. 13 CFR 107.570 - Restrictions on third-party debt of issuers of Participating Securities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Participating Securities. (a) General. Temporary Debt is the only debt (other than Leverage) that you are... Small Business; (2) The funds are borrowed from a regulated financial institution or a regulated credit... or partners); (3) Your total outstanding borrowings (not including Leverage) do not exceed 50...

  14. 24 CFR 17.158 - Application of offset funds: Multiple debts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Application of offset funds: Multiple debts. 17.158 Section 17.158 Housing and Urban Development Office of the Secretary, Department of... Application of offset funds: Multiple debts. The Secretary will use the procedures set out in § 17.157 for...

  15. 24 CFR 17.112 - Procedures for administrative offset: multiple debts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Procedures for administrative offset: multiple debts. 17.112 Section 17.112 Housing and Urban Development Office of the Secretary...: multiple debts. The Secretary will use the procedures identified in § 17.111 for the offset of...

  16. Withholding Transcripts for Non-payment of Educational Debts: Before and after Bankruptcy.

    ERIC Educational Resources Information Center

    Balkins, A. James

    1979-01-01

    Discussed are legal obstacles to the practice of withholding transcripts: how educational debts are handled in bankruptcy proceedings, effect of an order of discharge on the school's rights, and legal barriers when debts have not been discharged. (Journal availability: Willamette University College of Law, Salem, OR 97301, $5.00 entire issue.)…

  17. 45 CFR 2506.11 - Will the Corporation refer debts to the Department of Justice?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Will the Corporation refer debts to the Department of Justice? 2506.11 Section 2506.11 Public Welfare Regulations Relating to Public Welfare (Continued... Corporation refer debts to the Department of Justice? The Corporation will refer to DOJ for litigation...

  18. 7 CFR 763.21 - Establishment of Federal debt and Agency recovery of loss claim payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... by FSA as a result of an approved loss claim is immediately due and payable by the buyer after FSA notifies the buyer that a loss claim has been paid to the seller. If the debt is not restructured into a... of a loss claim. (2) The debt may be scheduled for repayment consistent with the buyer's...

  19. 31 CFR 363.5 - How do I contact Public Debt?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false How do I contact Public Debt? 363.5 Section 363.5 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... TREASURYDIRECT General § 363.5 How do I contact Public Debt? (a) You may use the “Contact Us” feature...

  20. 31 CFR 363.5 - How do I contact Public Debt?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false How do I contact Public Debt? 363.5 Section 363.5 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... TREASURYDIRECT General § 363.5 How do I contact Public Debt? (a) You may use the “Contact Us” feature...

  1. Post-Graduation Economic Status of Master's Degree Recipients: A Study of Earnings and Student Debt

    ERIC Educational Resources Information Center

    Donhardt, Gary L.

    2004-01-01

    This study examined the employment activity of master's graduates and the student debt they carry into the workplace over the early years following graduation. State unemployment insurance records were merged with student data files to determine the relationship between academic achievement, financial success, and debt burden of these graduates.…

  2. Evidence and mapping of extinction debts for global forest-dwelling reptiles, amphibians and mammals.

    PubMed

    Chen, Youhua; Peng, Shushi

    2017-03-16

    Evidence of extinction debts for the global distributions of forest-dwelling reptiles, mammals and amphibians was tested and the debt magnitude was estimated and mapped. By using different correlation tests and variable importance analysis, the results showed that spatial richness patterns for the three forest-dwelling terrestrial vertebrate groups had significant and stronger correlations with past forest cover area and other variables in the 1500 s, implying the evidence for extinction debts. Moreover, it was likely that the extinction debts have been partially paid, given that their global richness patterns were also significantly correlated with contemporary forest variables in the 2000 s (but the absolute magnitudes of the correlation coefficients were usually smaller than those calculated for historical forest variables). By utilizing species-area relationships, spatial extinction-debt magnitudes for the three vertebrate groups at the global scale were estimated and the hotspots of extinction debts were identified. These high-debt hotspots were generally situated in areas that did not spatially overlap with hotspots of species richness or high extinction-risk areas based on IUCN threatened status to a large extent. This spatial mismatch pattern suggested that necessary conservation efforts should be directed toward high-debt areas that are still overlooked.

  3. 26 CFR 1.1275-2 - Special rules relating to debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... respect to stock—(1) Treatment of distribution. For purposes of determining the issue price of a debt...) applies regardless of whether the right to receive an additional debt instrument is fixed as of the issue date or is contingent upon subsequent events. See § 1.1272-1(c) for the treatment of certain rights...

  4. 12 CFR 370.6 - Assessments under the Debt Guarantee Program.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Assessments under the Debt Guarantee Program. 370.6 Section 370.6 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.6 Assessments under the Debt...

  5. 12 CFR 221.124 - Purchase of debt securities to finance corporate takeovers.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 3 2012-01-01 2012-01-01 false Purchase of debt securities to finance... securities to finance corporate takeovers. (a) Petitions have been filed with the Board raising questions as... debt securities are issued to finance the acquisition of margin stock of a target company. (b) In...

  6. Teaching the Federal Budget, National Debt, and Budget Deficit: Findings from High School Teachers

    ERIC Educational Resources Information Center

    Marri, Anand R.; Ahn, Meesuk; Crocco, Margaret Smith; Grolnick, Maureen; Gaudelli, William; Walker, Erica N.

    2011-01-01

    The issues surrounding the federal budget, national debt, and budget deficit are complex, but not beyond the reach of young students. This study finds scant treatment of the federal budget, national debt, and budget deficit in high schools today. It is hardly surprising that high school teachers spend so little time discussing these topics in…

  7. A model of the demand for Islamic banks debt-based financing instrument

    NASA Astrophysics Data System (ADS)

    Jusoh, Mansor; Khalid, Norlin

    2013-04-01

    This paper presents a theoretical analysis of the demand for debt-based financing instruments of the Islamic banks. Debt-based financing, such as through baibithamanajil and al-murabahah, is by far the most prominent of the Islamic bank financing and yet it has been largely ignored in Islamic economics literature. Most studies instead have been focusing on equity-based financing of al-mudharabah and al-musyarakah. Islamic bank offers debt-based financing through various instruments derived under the principle of exchange (ukud al-mu'awadhat) or more specifically, the contract of deferred sale. Under such arrangement, Islamic debt is created when goods are purchased and the payments are deferred. Thus, unlike debt of the conventional bank which is a form of financial loan contract to facilitate demand for liquid assets, this Islamic debt is created in response to the demand to purchase goods by deferred payment. In this paper we set an analytical framework that is based on an infinitely lived representative agent model (ILRA model) to analyze the demand for goods to be purchased by deferred payment. The resulting demand will then be used to derive the demand for Islamic debt. We also investigate theoretically, factors that may have an impact on the demand for Islamic debt.

  8. 38 CFR 1.911a - Collection of non-benefit debts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Collection of non-benefit... GENERAL PROVISIONS Standards for Collection of Claims § 1.911a Collection of non-benefit debts. (a) This..., except those debts arising out of participation in a VA benefit or home loan program. Procedures for...

  9. 38 CFR 1.911a - Collection of non-benefit debts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Collection of non-benefit... GENERAL PROVISIONS Standards for Collection of Claims § 1.911a Collection of non-benefit debts. (a) This..., except those debts arising out of participation in a VA benefit or home loan program. Procedures for...

  10. 12 CFR 221.124 - Purchase of debt securities to finance corporate takeovers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Purchase of debt securities to finance... securities to finance corporate takeovers. (a) Petitions have been filed with the Board raising questions as... debt securities are issued to finance the acquisition of margin stock of a target company. (b) In...

  11. An Opportunity for Social Work Researchers: Climbing out of Educational Loan Debt

    ERIC Educational Resources Information Center

    Burnette, Catherine E.; McCleary, Jennifer S.

    2014-01-01

    Objectives: Recruitment of the needed doctoral level social workers is impeded upon when doctoral graduates experience greater educational debt burden, modest salaries, and limited opportunities for student loan debt repayment. The purpose of this article is to describe a promising opportunity to reduce doctoral level social workers'…

  12. 36 CFR 702.13 - Soliciting, vending, debt collection, and distribution of handbills.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... collection, and distribution of handbills. 702.13 Section 702.13 Parks, Forests, and Public Property LIBRARY OF CONGRESS CONDUCT ON LIBRARY PREMISES § 702.13 Soliciting, vending, debt collection, and... article for sale, or the collecting of private debts on the grounds or within the buildings of the...

  13. 36 CFR 702.13 - Soliciting, vending, debt collection, and distribution of handbills.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... collection, and distribution of handbills. 702.13 Section 702.13 Parks, Forests, and Public Property LIBRARY OF CONGRESS CONDUCT ON LIBRARY PREMISES § 702.13 Soliciting, vending, debt collection, and... article for sale, or the collecting of private debts on the grounds or within the buildings of the...

  14. 36 CFR 702.13 - Soliciting, vending, debt collection, and distribution of handbills.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... collection, and distribution of handbills. 702.13 Section 702.13 Parks, Forests, and Public Property LIBRARY OF CONGRESS CONDUCT ON LIBRARY PREMISES § 702.13 Soliciting, vending, debt collection, and... article for sale, or the collecting of private debts on the grounds or within the buildings of the...

  15. 36 CFR 702.13 - Soliciting, vending, debt collection, and distribution of handbills.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... collection, and distribution of handbills. 702.13 Section 702.13 Parks, Forests, and Public Property LIBRARY OF CONGRESS CONDUCT ON LIBRARY PREMISES § 702.13 Soliciting, vending, debt collection, and... article for sale, or the collecting of private debts on the grounds or within the buildings of the...

  16. 36 CFR 702.13 - Soliciting, vending, debt collection, and distribution of handbills.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... collection, and distribution of handbills. 702.13 Section 702.13 Parks, Forests, and Public Property LIBRARY OF CONGRESS CONDUCT ON LIBRARY PREMISES § 702.13 Soliciting, vending, debt collection, and... article for sale, or the collecting of private debts on the grounds or within the buildings of the...

  17. The Impact of Undergraduate Debt on the Graduate School Enrollment of STEM Baccalaureates

    ERIC Educational Resources Information Center

    Malcom, Lindsey E.; Dowd, Alicia C.

    2012-01-01

    While student loans provide college opportunity for many, undergraduate student debt resulting from typical and heavy borrowing hinders future investments in human capital. Propensity score matching analysis of the NSF's 2003 National Survey of Recent College Graduates demonstrates that debt negatively affects the graduate school enrollment of…

  18. 31 CFR 363.5 - How do I contact Public Debt?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... TREASURYDIRECT General § 363.5 How do I contact Public Debt? (a) You may use the “Contact Us” feature within TreasuryDirect ® to communicate information to us over a secure Internet connection. (b) Emails may be sent... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false How do I contact Public Debt?...

  19. Retiring in debt? Differences between the 1995 and 2004 near-retiree cohorts.

    PubMed

    Anguelov, Chris E; Tamborini, Christopher R

    2009-01-01

    This article uses the Federal Reserve Board's Survey of Consumer Finances to examine the debt holdings of near-retirees (aged 50-61) in 1995 and 2004. Employing a variety of measures of household borrowing, we find that near-retirees in 2004-the leading edge of the baby-boom cohort--had more consumer and housing debt than their counterparts in 1995. We observe a modest increase in the median debt service and debt-to-assets ratios between the two cohorts, but no statistical difference in the average ratios. Analysis of several demographic and socioeconomic subgroups reveals certain population segments, such as households headed by single women, with significantly higher debt service ratios in 2004. We discuss the implications of these trends for the retirement income security of older baby boomers and suggest further avenues of research.

  20. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... make demand upon the bank for the balance on deposit and apply all the balance after payment of any... all the balance after payment of any bank charges to the borrower's Rural Development indebtedness... balance has been issued to the borrower to be used for authorized purposes. (b) For all loan...